A publication guide to the accounting and reporting framework in Northern Ireland.

This guidance is aimed at charity trustees, who may also be referred to by other terms, such as trustees, members of management committees, or directors of charitable companies, as well as anyone acting on behalf of a charity, for example a helper group, solicitor, accountant, agent or adviser.

This guidance provides an overview of the new accounting and reporting framework for registered charities in Northern Ireland as a result of the Charities (Accounts and Reports) Regulations (Northern Ireland) 2015. It sets out the main requirements for registered charities to produce an annual report, a set of accounts, and an annual monitoring return for financial years (accounting periods). It also sets out the requirements to have your accounts independently reviewed and trustees’ responsibilities when appointing someone to review their accounts.