Introduction

According to the Statement of Recommended Practices (SORP) ‘’the primary purpose of the trustees’ annual report is to ensure that the charity is publicly accountable to its stakeholders for the stewardship and management of the funds it holds on trust.”

Charities with the same body of trustees may pool their investments to form a single investment fund, resulting in greater efficiency in the management of the investment. A pooling scheme or arrangement with common trustees may include linked charities or special trusts (England and Wales) or connected charities (Scotland).

Doing this course will enable accountants and trustees alike what information is to be legally required to be included in the annual accounts with regards to pooled resources. Specifically, the course coves;

• Investment funds
• Accounting Treatment
• Disclosures

This course is derived from the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015)

Who is it for?

• Accountants
• Trustees of charities
• Users of charity information

How does it work?

Once you register for the course, we will email you your log-in ID, and you can be on your way to learn right away. It’s that simple.

You can read our terms of engagement by clicking here.

You can pay for this program by using a debit or credit card.

Click here for our bank details