At the end of an audit, the trustees are asked to sign a letter addressed to the audit firm, confirming, amongst other things, that they have told the auditors everything they need to know. Often trustees feel unsure about this letter. Why is it needed? Is the auditor just passing the buck? Is it safe to sign?

The revised Charity Commission guidance for serious incident reporting still needs work, says Don Bawtree.

In challenging times, charities will be exploring every possible means of raising money. Trustees need to be careful that these fundraising efforts do not inadvertently expose the charity to an unnecessary tax liability. How do trustees make sure they are getting it right?

A comparison of different ways charity shops are managing risk.