ACCA, ICAEW and other accountancy
and secretarial bodies Publications
ACCA factsheet 123 Audit risk and fraud - supplementary
guidance for auditors of charities
(only available in hard copy).
Link
to ACCA prohibitions on independent examinations by
persons who do not hold practising certificates
ICAEW
catalogue of books and articles on charities
Guidance
Notes (Institute of Chartered Secretaries and Administrators)
Conducting
an Independent examination
The above includes a full range of ICSA guidance
notes for the not-for-profit sector that can be downloaded
in full text, including guidance notes on:
- Model Job Descriptions for Chair of the Board,
Charity Trustees, Trustee Secretary,
- Trustree Treasurer
- Trustee Code of Conduct
- Model letter to be sent to a trustee of an incorporated/unincorporated
charity on appointment
- Change of Director/Member/Secretary - Model Checklist
for Charity Secretaries in
- Companies Limited by Guarantee
- Model conflict of interest policy
- Model declaration of interest form
- Model register of interests
- Specimen induction pack for trustees
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