Charity Commission publishes analysis of annual return consultation

The Charity Commission has published the results of the consultation on proposed changes to the annual return and changes to the information displayed on the register of charities.

Along with an analysis, the regulator has also announced the key changes charities should expect for 2014, including a number of new questions that charities will be required to answer in the annual return for 2014.

In addition, the Commission will publish information of interest to the public which it already holds, or which is held by others, on the online register of charities.

Of the ten proposals outlined in the consultation, all were supported by the majority of respondents.

The key changes will include:

  • An additional question, and published answer, about whether the charity pays trustees;
  • The publication of whether a charity is a member of the Fundraising Standards Board (FRSB);
  • Discontinuing the Summary Information Return, as recommended by Lord Hodgson; and
  • All charities will be encouraged to use the free text box to describe their aims for the year and corresponding achievements.

Since the consultation was announced in May, the Commission has identified additional information that it will collect and display as part of its toughened approach to the scrutiny of accounts, including whether charities accounts have been qualified by an auditor or independent examiner. The Commission will also display whether the charity is insolvent, in administration or subject to enforcement action for non-submission of accounts.

These changes do not affect the annual return. The changes will come into effect for the annual return for 2014 and the new questions and form will be available in January 2014.

For further information and to download the analysis of the consultation responses visit www.charitycommission.gov.uk/about-the-commission/our-research/our-consultations/developing-the-content-of-the-annual-return-and-information-displayed-on-the-register-of-charities-analysis.