Charity accounts
Read guidance to find out what accounts your charity must prepare.
Applies to England and Wales
Documents
Details
This guidance explains the different accounting requirements for charities for financial periods starting on or after 1 January 2026.
There is separate guidance for:
- trusts and unincorporated associations
- charitable companies
- Charitable Incorporated Organisations (CIOs)
Read the guidance that applies to your type of charity. This will help you to follow the correct rules.
If you do not know what your charity’s type is, check your governing document.
Updates to this page
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Guidance has been updated to reflect the introduction of SORP 2026 which applies to accounting years starting on or after 1 January 2026 and changes to accounting thresholds which come into effect on 30 September 2026 and apply to financial years ending on or after 30 September 2026.
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Guidance has been updated to reflect the introduction of SORP 2026 which applies to accounting years starting on or after 1 January 2026.
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Guidance updated to reflect changes introduced by the Charities Act 2022.
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The guidance has been updated to include the use of electronic signatures on the balance sheet, trustees' annual report and independent examination.
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First published.