Displaying 10 of 67 results
Consultation on proposed new iXBRL Charity accounts taxonomy
Nick Sladden

10 December 2015

We welcome the opportunity to comment on the FRC Consultation on the proposed new iXBRL Charity accounts taxonomy.

Little charity from the Chancellor

25 November 2015

Once again there was little mention of charities generally in the Chancellor’s autumn statement.

Charity fraud update

13 November 2015

In this charity fraud update we discuss some of the common risks that charities can be exposed to and look at how they can result in an increased risk of fraud.

Authorisation and review of journals

13 November 2015

When internal controls have been bypassed and a fraud has been committed, the guilty party will often attempt to cover their tracks. A typical method of concealment is to use journal postings.

Facilitate a strong control environment - trust is not a control

13 November 2015

Lately we have seen a rise in fraudulent activity in the not for profit sector. We regularly hear of charities falling victim to frauds, both internal and external and individuals using charities’ brands and name to collect monies using peoples good nature .

Disguising poor results

13 November 2015

Fraud is not only the physical theft of assets but can also be in the form of manipulation of financial results to present a picture the fraudster wishes the readers to see.

Risks of electronic banking

13 November 2015

Cash theft is one of the most common types of fraud in not for profit entities, with cash donations being a key income stream in many charities.

Understanding the role of volunteers

13 November 2015

Not for profit entities are reliant on an environment of trust and honesty, which may be appealing to would be fraudsters as charities are seen to be extremely respectable, providing a veil for them to hide behind.

Charity Financial Statements - Top Ten Common Errors
Nick Sladden

14 September 2015

Charity financial statements are a specialist area and it is easy to make mistakes. In this series we will be briefly highlighting what we believe are the top 10 errors charities can sometimes make when preparing their financial statements.

Gift Aid donor benefits - a new beginning or the beginning of the end?
Nick Sladden

29 July 2015

The donor benefit rules affect fundraising activities carried out by many charities - particularly admissions charities and those with membership or patrons’ schemes.