TPR-Smaller-charities-and-the-SORP_0.pdf - page 1/59 - Smaller charities, SORP and issues of fi…
TPR-Smaller-charities-and-the-SORP_0.pdf - page 2/59 - Table of Contents
TPR-Smaller-charities-and-the-SORP_0.pdf - page 3/59 - Introduction
TPR-Smaller-charities-and-the-SORP_0.pdf - page 4/59 - Executive Summary
TPR-Smaller-charities-and-the-SORP_0.pdf - page 5/59 - Where there was an understanding of the…
TPR-Smaller-charities-and-the-SORP_0.pdf - page 6/59 - classifications on the SoFA, was found t…
TPR-Smaller-charities-and-the-SORP_0.pdf - page 7/59 - Quality of external advisor support Sma…
TPR-Smaller-charities-and-the-SORP_0.pdf - page 8/59 - Methodology
TPR-Smaller-charities-and-the-SORP_0.pdf - page 9/59 - Chartered Accountants (ICAS) and Associa…
TPR-Smaller-charities-and-the-SORP_0.pdf - page 10/59 - accounts for, a further 436 were unusabl…
TPR-Smaller-charities-and-the-SORP_0.pdf - page 11/59 - Table 0.1. Representativeness of final s…
TPR-Smaller-charities-and-the-SORP_0.pdf - page 12/59 - o Statement of Balances Based on these t…
TPR-Smaller-charities-and-the-SORP_0.pdf - page 13/59 - Table 0.2. Small charity survey sample c…
TPR-Smaller-charities-and-the-SORP_0.pdf - page 14/59 - surveys. Whilst such issues of the accou…
TPR-Smaller-charities-and-the-SORP_0.pdf - page 15/59 - Results
TPR-Smaller-charities-and-the-SORP_0.pdf - page 16/59 - Table 1.1. Income thresholds and minimum…
TPR-Smaller-charities-and-the-SORP_0.pdf - page 17/59 - Research has been conducted amongst Scot…
TPR-Smaller-charities-and-the-SORP_0.pdf - page 18/59 - possibly due to issues downloading accou…
TPR-Smaller-charities-and-the-SORP_0.pdf - page 19/59 - Figure 1.3. Estimation of accounts type,…
TPR-Smaller-charities-and-the-SORP_0.pdf - page 20/59 - jurisdiction, or is it an artefact of no…
TPR-Smaller-charities-and-the-SORP_0.pdf - page 21/59 - Table 1.2. Contingency table of estimate…
TPR-Smaller-charities-and-the-SORP_0.pdf - page 22/59 - 1.2.1 Examining undetermined accounts Ho…
TPR-Smaller-charities-and-the-SORP_0.pdf - page 23/59 - Independent Examiner, whereas in England…
TPR-Smaller-charities-and-the-SORP_0.pdf - page 24/59 - 2. Why do some smaller non-company chari…
TPR-Smaller-charities-and-the-SORP_0.pdf - page 25/59 - 2.2 Survey evidence
TPR-Smaller-charities-and-the-SORP_0.pdf - page 26/59 - We asked a similar question in the Indep…
TPR-Smaller-charities-and-the-SORP_0.pdf - page 27/59 - The reason SORP was considered unnecessa…
TPR-Smaller-charities-and-the-SORP_0.pdf - page 28/59 - Table 2.4. Top five reasons for choosing…
TPR-Smaller-charities-and-the-SORP_0.pdf - page 29/59 - accounts. Others were aiming for simplic…
TPR-Smaller-charities-and-the-SORP_0.pdf - page 30/59 - 3. To what extent do smaller charities u…
TPR-Smaller-charities-and-the-SORP_0.pdf - page 31/59 - Table 3.1. Familiarity with key charity …
TPR-Smaller-charities-and-the-SORP_0.pdf - page 32/59 - We asked the same questions in the Indep…
TPR-Smaller-charities-and-the-SORP_0.pdf - page 33/59 - It is worth noting that this represents …
TPR-Smaller-charities-and-the-SORP_0.pdf - page 34/59 - 4. To what extent do smaller charities r…
TPR-Smaller-charities-and-the-SORP_0.pdf - page 35/59 - We see a slight / moderate association b…
TPR-Smaller-charities-and-the-SORP_0.pdf - page 36/59 - Figure 4.3. Distribution of workload in …
TPR-Smaller-charities-and-the-SORP_0.pdf - page 37/59 - Figure 4.4. Distribution of workload in …
TPR-Smaller-charities-and-the-SORP_0.pdf - page 38/59 - Bottom line is, I just give them [the ac…
TPR-Smaller-charities-and-the-SORP_0.pdf - page 39/59 - 5. Could the SoFA and annual accounts gu…
TPR-Smaller-charities-and-the-SORP_0.pdf - page 40/59 - Figure 5.1. Helpfulness of guidance for …
TPR-Smaller-charities-and-the-SORP_0.pdf - page 41/59 - Table 5.1. Suggestions for improving ann…
TPR-Smaller-charities-and-the-SORP_0.pdf - page 42/59 - Table 5.2. Suggestions for improving ann…
TPR-Smaller-charities-and-the-SORP_0.pdf - page 43/59 - Some referred to guidance provided by th…
TPR-Smaller-charities-and-the-SORP_0.pdf - page 44/59 - 6. Could the requirements of the TAR be …
TPR-Smaller-charities-and-the-SORP_0.pdf - page 45/59 - Figure 6.2. Accessibility of TAR require…
TPR-Smaller-charities-and-the-SORP_0.pdf - page 46/59 - Figure 6.3. Importance of TAR for accoun…
TPR-Smaller-charities-and-the-SORP_0.pdf - page 47/59 - Again, there were comments about these r…
TPR-Smaller-charities-and-the-SORP_0.pdf - page 48/59 - 7. Could the quality and consistency of …
TPR-Smaller-charities-and-the-SORP_0.pdf - page 49/59 - Figure 7.1. Satisfaction with support pr…
TPR-Smaller-charities-and-the-SORP_0.pdf - page 50/59 - Figure 7.2. Satisfaction with support pr…
TPR-Smaller-charities-and-the-SORP_0.pdf - page 51/59 - Satisfaction is generally high but respo…
TPR-Smaller-charities-and-the-SORP_0.pdf - page 52/59 - A common theme developed across response…
TPR-Smaller-charities-and-the-SORP_0.pdf - page 53/59 - 8. What changes would you like to see to…
TPR-Smaller-charities-and-the-SORP_0.pdf - page 54/59 - Pro forma approach and a simplified requ…
TPR-Smaller-charities-and-the-SORP_0.pdf - page 55/59 - Six responses recommended SORP being wri…
TPR-Smaller-charities-and-the-SORP_0.pdf - page 56/59 - 56
TPR-Smaller-charities-and-the-SORP_0.pdf - page 57/59 - Bibliography
TPR-Smaller-charities-and-the-SORP_0.pdf - page 58/59 - Morgan G. & Fletcher N. (2011) Public Be…
TPR-Smaller-charities-and-the-SORP_0.pdf - page 59/59 - Acknowledgments