The Fundraising Regulator and the Charity Commission are seeking to raise awareness of new reporting requirements in the Charities (Protection and Social Investment) Act 2016. The Act, which came into force on November 2016, applies to charities reporting in 2018. Typically, this would be charities with a December 2017 or March 2018 year end.

A charity’s annual report should now include information about agreements between charities, professional fundraisers and commercial participators, as well as on compliance with voluntary regulation. The requirements are mandatory for larger charities whose accounts are subject to audit under section 144 of the Charities Act 2011.