Don Bawtree heads up accountancy firm BDO not for profit unit unit and has specific responsibility for larger and national clients. He is a charity sector expert with 20 years experience in the sector with a particular focus on financial governance. Apart from lecturing, client and committee work, Don is chair of the Auditing Practices Board committee and author of the guide to SORP compliance, published by Charity Finance. He is also author with Kate Kirkland of Tottel's Charity Administration, and is on the advisory board of Governance magazine
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Don Bawtree looks in-depth at the complex rules governing pensions accounting.
Efforts are under way to raise standards among both audit committees and auditors. Don Bawtree reports
Updated audit guidance incorporating new international standards and charity accounting regulations has been released by the Auditing Practices Board. Don Bawtree reports. Additional analysis by Richard Weaver.
Don Bawtree provides an update on Practice Note 11.
The revised Charity Commission guidance for serious incident reporting still needs work, says Don Bawtree.
Don Bawtree offers some practical advice on how to make your year-end audit as painless as possible.
Failing the public benefit test may have tax consequences, explain Don Bawtree and Paul Knight.
An animal welfare charity has recently obtained HMRC agreement that managers resident on sites where animals are housed overnight are eligible for a tax exemption in respect of living accommodation provided. Under tax legislation accommodation provided to employees is treated as a benefit liable to income tax and Class 1A National Insurance Contributions, unless the provision falls within very tight criteria for exemption.
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