Knowledge Hub

A number of recently released reports look at the topic of charitable giving from different angles: trust, payments, donor sentiment, disintermediation. Together, though, they tell a remarkably consistent story about the challenges that charities are facing, as well as some potential opportunities.

In this article, Neil Baldwin, Director RI at BHP, outlines how a difficult economic environment is causing reserves policies to be tested, and provides an auditor's viewpoint on how trustees can distinguish between the strategic use of reserves and the warning signs of a deteriorating financial position.

Robert Nieri and Michele Price, Partners in gunnercooke's charities team provide an overview of some of the recent developments in the world of governance, legal and regulation, and outline how these may affect charities. 

In this article, Richard Snelling from Menzies outlines the recent news that the rules for filling company accounts with Companies House are changing as part of the Economic Crime and Corporate Transparency Act 2023. He explains what this means for charities and non-profits that operate as companies and what steps you should be taking to prepare for the change.

In the final instalment of this three-part series focusing on financial culture, Simon Perks investigates the role that rituals and routines, symbols and stories play in helping organisations to create a culture of financial awareness and accountability.

The first article in this three-part series introduced the cultural web as a way of understanding an organisation’s financial culture. In this second instalment, Simon Perks takes a deep dive into organisational structure, power structures and control systems, and explores how we can use them to bring about positive cultural change.

For this year’s Small Charity Week, alongside our programme of guides, interviews, and policy insight, we conducted some research of small charity members for the second year in a row to get a clearer, more current picture of the pressures they're navigating.

Though it has almost become cliche to say, it is still the case that small charities are the backbone of civil society. Across the UK and internationally, they deliver vital services, build communities, and tackle some of the most complex challenges facing people today, often with limited resources and lean teams. During Small Charity Week, we want to shine a light on the organisations and individuals doing this work every day.

Carol Rudge from HW Fisher talks about what CFG's 2026 Annual Conference theme – 'Empowering Change, Inspiring Progress' – means to her and her team, and shares why she's excited that HW Fisher are once again supporting the event.

This is the second of two articles featuring responses from RSM to questions posed in a recent webinar on the new SORP which also featured CFG's Head of Policy, Richard Sagar. Here you'll find answers to questions on the tiered reporting framework, lease accounting and more.

RSM recently held a webinar, alongside CFG’s Head of Policy, Richard Sagar, covering changes in the new SORP. As you might imagine, there were lots of questions from attendees about what the new SORP means in practice, from income recognition and tiered reporting to new requirements about leases. This two-part article includes RSM’s detailed responses to those questions, and offers practical insight to help your organisation get ready for the changes.

The revised Charities SORP, which now applies to accounting periods starting on or after 1 January 2026, represents a shift in expectations. It is not simply about compliance, but about improving the quality, clarity and usefulness of charity reporting.