Checklist: The significance of COVID-19 for the preparation of accounts under The Charities SORP

The impact on business that the COVID-19 pandemic is having, and the extent this effects financial statements, in terms of measurement and disclosure, will depend on the particular facts and circumstances of each charity.

The checklist (available here) from The Charities Commission for Northern Ireland, looks at some of the things that preparers and examiners of charity accounts must consider relevant before submission of financial statements to the charity regulator.