Commentary

141 Checking financial status and future plans

CHARITIES AND CHARITABLE GIVING vol 6(2)
| Commentary

141 Checking financial status and future plans

| Commentary

B: PRELIMINARY PRECAUTIONS

141 Checking financial status and future plans

The Charity Commission keeps the annual reports submitted by charities, along with the attached statements of account (or the accounts and statements of smaller charities whose income exceeds the minimum threshold) and copies of the auditors’ or examiners’ reports. These are available for public inspection1. A copy of any charity’s most recent accounts can also be obtained from the charity trustees on request and for the payment of a reasonable fee to cover the costs2. Although some charities have a permanent endowment and may therefore continue in existence indefinitely3, the majority

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