In brief
A consultation has been launched to help decide how the new accountancy and reporting provisions under the Charities Act 2006 (ChaA 2006)—due to be implemented later this year—will work. Key changes include the audit and independent examination arrangements in ChaA 2006 being applied to small charitable companies and clearer whistle-blowing duties and protection for auditors. The consultation documents and partial regulatory impact assessments are available at www.cabinetoffice.gov.uk and www.charitycommission.gov.uk.
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