Accounting regulations
Trustees must comply with specific requirements over financial management and accounting. These vary with the size and type of organisation.
Requirements generally include:
- the keeping of financial records
- the preparation of annual accounts
- the use of reserves (funds kept back from being immediately spent)
- specific rules governing trading, tax, investment, insolvency and prevention of fraud.
New publication
Good Governance: a practical guide for boards, chairs and CEOs
Dorothy Dalton
£25.00
£17.50 for member
Related publications
Good Trustee Guide
Comprehensive information about a trustee's role and guidance on developing an effective trustee board.
Good Governance: A Code for the Voluntary and Community Sector
Best practice for governing a voluntary or community organisation. Available to download.
Honorary Treasurer's Handbook
A guide for treasurers, finance directors, and board members on strengthening financial accountability.
Learning To Lead
A guide to the range of leadership development interventions that are available for sector leaders.
Trustee Guide to Campaigning and Influencing
This free guide outlines of what is required by the law and what is good practice.
Sustainable Funding a guide for Trustees
Available exclusively for NCVO members only this free guide sets out clear and accessible guidance to support trustees in their roles and responsibilities for financial sustainability.
