SCR Charites Manual (User Guide)

The SCR Charities Manual provides an outline of the regulatory background for charities in England and Wales and Scotland. It covers:

• Charitable purposes and public benefit
• Types of charity
• Financial reporting and scrutiny requirements
• Funds and Fund accounting

Charity financial reporting working papers

The SCR Charites Manual is supplemented by disclosure checklists for use on individual charity assignments. These include:

• Non-company charity
• Small company charity
• Non-small company charity

Charity audit working papers

Based on the audit methodology in SCR Audit procedures, the charity audit working papers provides checklists and work programmes together with illustrative reports and letters

Charity independent examination papers

The SCR Charities Manual is further supplemented by working papers and checklists which based on the guidance from the Charity Commission and OSCR. The working papers deal with planning, work and reporting and include illustrative letters and reports