Accounting records
Trustees have a legal requirement to ensure that accounting records are kept for the charity.
The records should disclose with reasonable accuracy at any time the financial position of the charity.
There are rules governing the length of time accounting records must be kept.
The format of accounting records will vary from charity to charity and should be suitable for the charity’s needs. For example, in a small charity, a simple book-keeping system may be operated by the treasurer. In a large charity, day to day financial management tasks might be delegated to staff.
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