Charities have faced tremendous strain and pressure in recent times, which is set to continue into 2022; whether from the ongoing impacts of the pandemic, or the significant rise in fraud reported by charities last year. With this in mind, we set out some of the key developments for the year ahead relevant to trustees, accountants and auditors.

Charities Bill

The Charities Bill is currently progressing through parliament and is expected to receive Royal Assent by spring 2022. While the changes are generally minor adjustments to the law, collectively they are likely to be deregulatory and should help make legal compliance somewhat easier for charities and trustees.