Tolley's Charities Manual

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Commentary

In this Issue 156 May 2025 The following have been updated: Chapter 2: Regulation of Charities Chapter 21: The Auditor's Responsibilities Appendix 21B: International Standards on Auditing Appendix 21C: Audit thresholds for charities have been raised following the review of the Charities Act Chapter 22: Audit Planning, Controlling and Recording Chapter 23: Evidence Chapter 24: Audit Procedures Appendix 24A: Extract from the Appendices to ISA (UK and Ireland) 580 'Written Representations' Chapter 25: Reporting by the Auditor

Contributors

 Alison Paul Contributor
 Chris Priestley Contributor
 Gavin McEwan Contributor
 Paul Gibson Contributor
 Tony Austin Contributor