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Briefing for Council Members of The British Academy’s Sponsored Institutes and Societies Ian Mathieson – Partner, PKF Julia Poulter – Senior Manager,

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Presentation on theme: "Briefing for Council Members of The British Academy’s Sponsored Institutes and Societies Ian Mathieson – Partner, PKF Julia Poulter – Senior Manager,"— Presentation transcript:

1 Briefing for Council Members of The British Academy’s Sponsored Institutes and Societies Ian Mathieson – Partner, PKF Julia Poulter – Senior Manager, PKF 23 January 2013 Spend about 30 minutes on this briefing which is a part of the induction process for new Council members. Time for questions at the end

2 Introductions Ian Mathieson Audit Partner Julia Poulter
Senior Audit Manager

3 Objective To give an overview of:
Duties and responsibilities of a charity trustee The Hallmarks of an Effective Charity and Principles of Good Governance Relationship with the British Academy as a funder Charity reporting and accounting requirements Good financial management indicators for trustees in the current economic environment Keep on your radar Giving a brief overview of aspects of your responsibilities as charity trustees, including reporting and accounting requirements And saying a little about the current topic of the Public Benefit requirement

4 The Charity Sector – putting the numbers into perspective
Over 162,000 registered charities with total income of just over £58 billion *Charity Commission website (at December 2012)

5 The Charity Sector – putting the numbers into perspective
Charities by Annual Income Latest published figures at 31 December 2012 Annual income bracket Number of charities % Annual income £bn £0 to £10,000 69,485 42.6 0.230 0.4 £10,001 to £100,000 53,056 32.6 1.877 3.2 £100,001 to £500,000 20,015 12.3 4.453 7.6 £500,001 to £5,000,000 8,115 5.0 12.217 20.9 £5,000,000 plus 1,831 1.1 39.703 67.9  SUB-TOTAL 152,502 93.6 58.480 100.0 Not yet known 10,413 6.4 0.000 0.0  TOTAL 162,915 Of the 162,000 registered charities with the Charity Commission, 1,831 have income over £5m (1.1% numbers) which account for 68% of the sector income.

6 Duties and Responsibilities
of a Charity Trustee

7 A couple of maxims Trustees should: Govern and not manage
Delegate but not abdicate

8 Trustee duties and responsibilities
What is a Charity Trustee? Charity Trustees are the people who have the general control and management of a charity’s administration

9 Charity trustees’ duties
Responsible for: Directing affairs of the charity Ensuring its solvency Delivering the charity’s objectives for the benefit of the public Compliance Charity law and regulation Charitable objects; governing document Other applicable law and regulation Trustees must act with integrity, avoiding personal conflicts of interest or misuse of charitable funds you should check the charity’s governing document for provisions relating to conflicts of interest That’s the corporate background – let’s start moving closer to home. What is being a charity trustee all about? You must be prepared to direct the affairs of the charity, but at the right level – strategic, not operational. To be effective in this role, you need a good understanding of what the charity does and sufficient (but not excessive) information about the results of operations – agreed key performance indicators for example. Trustees can, and should, delegate responsibility – to the executive or to committees; but they cannot abdicate their overall responsibilities. Schemes of delegation are best done in writing. Trustees need to ensure the solvency of the charity and make sure that the charity’s objectives are being delivered through a coherent strategy.

10 Charity trustees’ duties (cont…)
Duty of prudence Ensure continuing solvency of charity Apply income to fulfil objects; using funds wisely Avoid undue risk Take special care when investing or borrowing funds Duty of care Use reasonable care and skill Take professional advice (if material risk or breach of duty) (CC3 - The Essential Trustee: What you need to know) All organisations these days have a plethora of laws and regulations to deal with, and you have a high-level responsibility to make sure they are complied with. One of the most common features of Charity Commission investigation reports is trustees not recognising conflicts of interest (or if they have recognised them, not dealing with them properly.

11 Trustees’ duties and responsibilities
Summary: Charity’s assets are used only for charity’s purposes Act reasonably and prudently Act solely in the interests of the charity Avoid conflicts of interest Act collectively Ensure good governance Safeguard assets Manage investments in accordance with the Trustee Act 2000 Set the policy and direction Oversee implementation Monitor outcomes

12 Trustees’ duties and responsibilities
Trustees must accept ultimate responsibility for everything the charity does: Trustees are responsible for the vision, mission and overall management of the charity. They are accountable if things go wrong. However, Trustees are able to and should delegate in certain circumstances. Trustees must comply with ground rules when delegating power.

13 Trustees have a duty to act collectively
Decisions and responsibilities are shared, so all Trustees should take an active role However, ALL Trustees are collectively responsible for decisions made by the Trustees Whilst Trustees may have different roles (e.g. Chair) responsibility for decision-making still lies with the board as a whole

14 Trustee duties and responsibilities
Trustees are responsible for the proper administration of the charity. They must make sure that: the charity’s assets and resources are used only for the purposes of the charity the charity is run in accordance with its constitution, charity law and all other laws and regulations which affect its activities

15 Trustees’ duties and responsibilities
Trustees to act reasonably and prudently in all matters relating to their charity: Trustees must “exercise such care and skill as is reasonable in the circumstances” The duty will be greater if a Trustee has (or claims to have) any special knowledge or experience, or if their business or profession means they can reasonably be expected to have special knowledge or experience

16 Safeguard the assets of the charity
Reputation: A charity must recognise that its name and reputation are valuable Risk management: Trustees are expected to identify risks and decide how they should be managed Guard against fraud and mismanagement: Trustees should put proper financial procedures in place

17 Trustees and payment - Charities Act 2006
Trustees can recover reasonable out of pocket expenses Except in certain specified circumstances - Trustees can’t receive any benefit from a charity Exceptions:- - Charities Act 2006 - Authorisation from the Charity Commission or the court CC 11 - Trustee expenses and payments

18 Trustees’ expenses and payments
Recommendations: Written policy for expenses Complete expense claims with receipts Clarify any fixed payments Set caps for e.g. hotels, travel Include senior employees and volunteers Ensure communicated and part of induction Set authorisation limits and rules Minimise use of cash Mileage – use HMRC rates to avoid tax / NI issues

19 - A duty to avoid a conflict of interest situation
Trustees must act in the best interests of the charity Trustees should not allow their personal interests or views to override this: they must exercise independent judgment Conflict of interest rules mean that charity Trustees have: - A duty to avoid a conflict of interest situation - A duty to disclose a potential conflict of interest - A duty to manage an actual conflict of interest

20 Managing conflicts Declaration Form on appointment Annual Review
Maintaining a register of potential conflicts of interest Declaration at meeting Quorum Remaining and speaking Voting

21 Liabilities of Trustees – Breach of Trust
Any liabilities that they incur as trustees can normally be met out of the charity’s resources if trustees act Prudently Lawfully In accordance with the governing document If trustees act imprudently, or are otherwise in breach of the law or the governing document, trustees may be personally responsible for liabilities of the charity or for making good any loss The Charity Commission has powers to take proceedings in court for the recovery, from trustees personally, of funds lost to charity as a result of a breach of trust by the trustees

22 Trustee indemnity insurance
Protects Trustees against claims made against them personally Can cover breach of trust; breach of duty; or negligence committed in capacity as trustee Policy cannot cover For criminal fines or penalties; Trustees costs in defending criminal proceedings if he or she is convicted of fraud, dishonesty or reckless conduct; or Where the liability results from a deliberate disregard of the interests of the charity CC49 Charities and insurance

23 Charity Commission guidance
Charity Commission : CC3 – The Essential Trustee : What you need to know CC10 – Hallmarks of an effective charity CC11 – Trustees expenses and payments CC19 – Charities and reserves CC26 – Charities and Risk Management: A guide for trustees CC30 – Finding new Trustees CC36 – Changing your Charity's Governing Document Easy Read guidance – Being a Trustee Protecting charities from harm – an online trustee toolkit Reporting Serious Incidents – Revised guidance for trustees (December 2012)

24 Useful websites NCVO : www.ncvo-vol.org.uk
:www.ncvo-vol.org.uk/governanceandleadership ACEVO : Charity Finance Group :

25 What are the hallmarks of an effective charity?
What are the principles of good governance?

26 An effective charity Is clear about its purposes and direction
Uses clear purposes, mission & values to direct its work Has a strong board right balance of skills & experience; acts in the best interests of the charity and beneficiaries; understands its responsibilities, with systems allowing it to exercise them Fit for purpose Structure, policies & procedures enable charity to achieve its purposes & mission and to deliver its services efficiently Learning and improving Financially sound and prudent in a transparent and understandable way Accountable and transparent (CC10 - Hallmarks of an effective charity) The Charity Commission has set out some guidance on its view of what makes a successful charity, which are set out here. Every charity needs to consider from time to time whether it is doing as well as it should, and whether strategies and structures need review. One aspect that learned societies sometimes need to consider is whether the source of new trustees, ie the membership, gives access to all of the skills a charity board needs. If it does not, some means might need to be found to supplement the existing skill base – often through co-opting outside help on to committees, for example onto the Audit Committee.

27 Recruitment of Charity Trustees
Consider balance of skills on the Trustee Board Good practice for new Trustees to confirm that they are legally qualified to be a Trustee (e.g. not convicted of an offence involving dishonesty or deception, undischarged bankrupt) Proper induction Sign Trustees Code of Conduct

28 What does a successful Board look like?
Some thoughts: Provide social forums for board members to get to know each other Make sure everyone has easy access to organisational documents Make processes transparent Coach individuals to voice concerns in a constructive way Distribute leadership across the board Provide opportunities to share accomplishments Provide opportunities to share concerns with the Chief Executive Have ongoing communications

29 Engage your board members
Mine the rich experience of your board members: utilise strengths and skills Encourage lively and challenging discussions Clarify roles and responsibilities of the board collectively and individually Be clear about expectations associated with board membership Clarify the level of time commitment required for board membership and take attendance at meetings seriously

30 Governance “The systems and processes concerned with ensuring the overall direction, effectiveness, supervision and accountability of an organisation.” (Governance of Voluntary Organisations,) A word about governance – based on this definition; which is not the only one but which has the virtue of being succinct.

31 Key principles of good governance
Understanding of role Ensuring delivery of organisational purpose Working effectively as individuals and a team Exercising effective control Behaving with integrity Being open and accountable

32 Charity Commission Guidance
Big Board Talk – Updated December 2012 15 questions trustees need to ask Checklist is organised into 4 broad areas: Strategy – opportunities and risks Financial health Governance Making best use of resources What effect is the economic downturn having on your charity and its activities? Are you financially strong enough to sustain your operations? Do you know what impact the economic climate is having on our donors and support for our charity? Do you have any reserves? Have you reviewed your banking arrangements and investments? Have you reviewed your contractual commitments, for example office leases, rental agreements, equipment hire? Have you reviewed any contracts to deliver public services? If you have a pension scheme, have you reviewed it recently? How can you make best use of any permanent endowment investments? Are you an effective trustee body? Do you have adequate safeguards in place to prevent fraud? Are you making the best use of the financial benefits you have as a charity? Are you making the best use of staff and volunteers? Have you considered collaborating with other charities? Are you making the best use of your property?

33 Relationship with The British Academy as a funder

34 The British Academy Is:
established by Royal Charter and a registered charity purposes: education/training, arts/culture The Council Members/Trustees are therefore subject to: UK charity and trust law The British Academy is governed by its Charter and Byelaws It is important to start with the constitutional document, not just because that sets out the objective for the charity, but also because charities can exist under a variety of different legal forms: limited companies, charitable incorporated companies, industrial & provident societies, simple trusts – and each type has particular characteristics and requirements. The British Academy is established by Royal Charter, which means that changing your constitution means an application to the Privy Council as well as the Charity Commission. It is also a registered charity, which not all charities are (for example, certain religious and educational entities are not registered). In your role as trustees, you are subject to UK charity and trust law, which simplifies matters for you. For example, if the Academy were a company, you would also be subject to Company Law. The British Academy itself is governed by its Statutes and Standing Orders, reproduced on your website

35 What is the British Academy for…?
The objects of the Academy are: “… the promotion of the study of the moral and political sciences, including history, philosophy, law, politics and economics, archaeology and philology.” The place to start as a charity trustee is, what is the charity for? Not, what has it become over time? But, what was it set up to do? The reason why this is vital as the starting point is that everything the Academy does must fall within its charitable objects. I will come back later to the consequences of entering into activities which are outside that primary purpose. So what is the British Academy for? Simple enough – promoting the study of the moral and political sciences – what the Charter actually says is on the slide. These are very wide objects, which is good from some points of view, but inevitably means that there has to be strategy adopted that translates the wide objects into achievable aims. The other aspect of what the British Academy is for, is the public benefit. You are not a private members’ club which studies these sciences, as a charity you are charged with promoting that knowledge for the public good. I mentioned earlier that BA was admitted as an educational charity. When we come onto Public benefit later on, the significance of that status will be mentioned again. For the benefit of the public

36 How does it achieve this mission today?
“The fundamental purpose of the Academy is: to inspire, recognise and support excellence and high achievement in the humanities and social sciences, throughout the UK and internationally, and to champion their role and value” Fellowship takes a lead in representing humanities and social sciences Learned society fosters and promotes the full range of work that makes up the humanities and social sciences Funder supports excellent ideas, individuals and intellectual resources in the humanities and social sciences National forum supports a range of activities and publications which aim to stimulate curiosity to inspire and develop future scholars, encouraging appreciation of the value of these disciplines. Here is the translation of your wide objects into achievable strategy, in it’s four roles. To drill down further, your strategic priorities have four main headings: Ideas, Individuals and Intellectual Resources International Engagement Communications and Advocacy Fellowship – se page 26 of 2009 Annual Report

37 Your relationship with The Academy
Compliance within the terms and conditions of the grant Funds spent on the purposes given for Effective stewardship of those funds

38 Charity reporting and accounting requirements

39 Charity reporting by trustees
Legal framework: SORP 2005, Charities Act 2011, Companies Act 2006, your governing document Administrative details Structure, governance and management recruitment/appointment of trustees induction/training how decisions are made risk statement Objectives and activities Activities described linked to Statement of Financial Activities Policies (for reserves, investment and grants) and linkage to risk statement Achievements and future plans Give good news, and bad Public benefit The framework for charity reporting is Statement of Recommended Practice 2005. This and the next slide list the matters which need to be included in the Report of the Council. As you see, they are simply stating for public consumption, the charities position on many of the areas I have talked about so far.

40 Public benefit Public benefit guidance
Charity trustees public benefit duties Charity trustees must: Ensure that they carry out their charity’s aims for the public benefit Have regard to guidance published by the charity commission on public benefit; and Report on their charity’s public benefit in their Trustees Annual Report. Revised guidance expected early 2013 Public benefit guidance Big issue last year re fee-charging schools Charity Commission have updated their guidance as a result of the upper-tribunal decision Key point – it is for the trustees to determine whether/how public benefit requirements are complied with CC/OSCR to intervene where serious issues exist Trustees must therefore be able to demonstrate compliance

41 Serious incident reporting – Dec 2012
Updated guidance from the Charity Commission Trustees have a legal duty to report Trustees should report on a timely basis (i.e. not wait until annual return) Updated summary of what is a “serious incident” Significant financial loss Serious harm to beneficiaries Misuse of charity funds Illegal activity involving the charity Other “significant” non-compliance If in doubt, trustees should report Often CC/OSCR take no additional action where trustees can demonstrate resolution

42 Charity accounting Legal framework: SORP 2005
Statement of Financial Activities (SoFA) Charitable income and expenditure linked through activities (and linked to trustees’ report) Balance sheet Accounting policies Transactions with trustees (related party transactions) On this slide, I will just mention the need to report related party transactions with trustees. Rather than speak more to this slide, I will bring the issues closer to home.

43 Heritage assets –Financial Reporting Standard 30
Applicable for years ending after 31 March 2011 Greatly increased disclosure Five year summary Management of assets Assets should be capitalised where possible Donated assets Relaxed valuation requirements Where assets are excluded: Must be able to justify it Obtain justification for audit file Explain in financial statements Currently capitalised assets must remain on balance sheet

44 Heritage assets – five year summary
2011 2010 2009 2008 2007 £'000 Additions Purchases 20 100 15 1,205 340 Donations 40 - 12 Total 120 140 1,217 Carrying value of sold assets 30 605 Sales proceeds 47 1,350 Impairment recognised in period 68 Distinguish between transactions reported in balance sheet and those not included If earlier information not available, give current and prior year. Build up to five years by 2014.

45 Taxation Charities do pay tax – or do they?? Trading subsidiary
Direct tax Non primary purpose activities, including trading VAT Property transactions Trading subsidiary Tax emerging issues Real time information Updated Gift Aid forms Small Charitable Donations Bill Charities Online Ask your professional advisors if you have any queries The Treasurer is the point man on financial matters but his fellow trustees are not off the hook! Amongst other tasks, an Audit Committee usually recommends the annual financial statements for approval by the full Trustees. This process gives assurance to other trustees but does not take away their responsibility to approve the accounts themselves. Some charities carry out trading which is considered to be primary purpose and therefore charitable. Other activities which are not considered charitable may need to be routed through a trading company, whose profits would be gift aided back to the charity, thereby avoiding a tax charge. VAT is a horrendously complex tax affecting charities and the only thing to be said on the subject here is that it is constantly changing through case law – charities with issues such as partial exemption for VAT purposes should consider reviewing with their advisors from time to time to see whether a more beneficial arrangement can be negotiated.

46 Future of UK GAAP – common questions
“I’ve heard that charities will be adopting IFRS in the near future. When is this happening?” Key point: Only entities currently required to adopt IFRS will (continue) to be required to do so in the future. Other entities will use FRS 100, 101, 102 (new UK accounting standards) or FRSSE (where currently permitted) FRS 102 broadly based on IFRS for SMEs but is not an international standard Effective date is periods commencing on or after 1 January 2015

47 Future of UK GAAP – common questions
“Will there still be a charities SORP?” Yes, the FRC have stated that there will be a continuing need for SORPs in the NFP sectors (charities, RSLs, education) All SORPs are undergoing or about to undergo a redraft to take account of the new requirements Expected consultations in 2013

48 Future of UK GAAP – common questions
“What are the changes?” FRS 102 is based in principals consistent with IFRS but significant accounting options currently allowed under UK GAAP continue to be allowed Some debates on-going regarding: donated stock : likely to be permitted to account for donated stock on sale of the stock and not on receipt restrictions vs performance conditions : some conflicting information/confusion in current draft merger accounting : permitted for PBEs accounting for pension scheme arrangements : losses and DB schemes

49 New Annual Return New Annual Return
Updated to reflect the results of a public consultation additionally will be asked if the charity is registered for Gift Aid; whether the charity owns or leases any land or buildings; and whether any of the charity’s land or buildings are used for the charity’s purposes. Meanwhile, previously voluntary questions are now mandatory on overseas activities; and the number of volunteers.

50 Good financial management indicators for Trustees in the current economic environment

51 Some wise advice “It is not the strongest of species that survives, nor the most intelligent, but the one that is most responsive to change.” Charles Darwin

52 Good financial management indicators for trustees?
Cashflow Going concern Scenario planning Internal controls – fraud risk factors Reserves policies Signs of operational stretch Changing risks

53 Cashflow Organisations fail through lack of cash, not lack of operating surplus / reserves Also need to be aware of the unrestricted / restricted cash split What information are your trustees receiving on cashflow? How regularly? Period covered? Are the key variables and cashflow risks clear? Cashflow management processes? All organisations need a closer control over cash in difficult times; ensure these basic processes are in place and under control in your charity

54 Going concern issues Auditors looking very carefully at the robustness of going concern assumptions, operational plans and supporting evidence (at audit planning and completion) Under auditing standards – duty lies first with the trustees to satisfy themselves over the going concern basis One year from the date of signing the accounts, not the year end Cashflow is key – minimum of 12 months from signing split across restricted and unrestricted funds Potential for trustees to be in breach of trust where using restricted funds for unrestricted purposes. Review your net asset funds note Have you seen all the evidence you need? Letter of Representation – are your senior management team happy for you to sign it?

55 Scenario planning Questions for trustees:
What scenario planning has taken place in your organisation? Who was involved? How often is it renewed? Balance of external / internal information used? Conservative / wild and whacky scenarios? Is it clear what action needs to be taken and when in each case? How will you know which scenario is panning out and therefore when actions need to be triggered?

56 Internal controls – fraud risk factors
Risk of fraud is heightened in times of economic downturn: Controls over company credit cards Expenses policy – self certification at the top? Access to internet banking and controls over payments (including payroll) Duplicate payments & dummy invoices Fraudulent changes to supplier details (and collusion) Controls over access to systems by leavers (watch your security over data) Many frauds are not complicated; they are perpetrated at a basic transactional level and can be guarded against by good controls and by all staff being alert for the signs of a potential fraud And the typical fraudster is?

57 Fraud risk Questions for trustees:
Do you have a clear strategy in place to reduce fraud within your organisation? Do you measure and monitor the risk and the cost of fraud in some way? Is there a clear counter fraud culture in place within the organisation? Is there a clear whistle blowing policy in place? Are firm, rapid actions taken if fraud is discovered? Is detection and prevention of fraud built into controls, systems and processes? Do fraud issues get discussed at board level? Do you periodically assess the effectiveness of your approach to fraud?

58 Reserves policy Why do charities hold reserves?
to fund working capital to fund unexpected expenditure, for example when projects overrun or unplanned events occur to fund shortfalls in income, when income does not reach expected levels Current reserves level – what are your free reserves? Exclude those that cannot be turned into cash quickly e.g. fixed assets Exclude restricted funds What reserves does your charity need i.e. what are your charity’s rainy days?

59 Reserves policy (continued)
Questions for trustees: When did you last revisit your reserves policy? Does it remain appropriate to your charity’s changing needs? Is it clear how you plan to manage any gap between current reserves levels and reserves targets? How often do reserves levels get discussed at trustee meetings? Are the links to the risk register and your strategic direction clear and well understood? Have a good look at your restricted funds – can you use them better whilst complying with their terms and conditions?

60 Signs of operational stretch
Change management + keeping the show on the road = potential operational stretch Your senior management team are key; they need to be supported and challenged – balance is important How can you address operational overstretch? Just do the important stuff Postpone less important things Do things differently Get more resources Use trustees & volunteer skills and commitment Watch out for the warning signs Discussions with auditors

61 Changing Risks Questions for trustees:
When did you last see your risk register? Does it reflect the key risks the organisation now faces? Is it clear what the key risks are, how they are being managed and how they are being monitored? How often do trustees receive a report on organisational risk? What actions are taken when a heightened risk is identified? Who is scanning the horizon – is anyone looking across sectors?

62 Risks and the current Economic Environment
PKF/CFG 2012 Annual Risk Survey Assessments of value for money are changing Sector improvements are being held back by resource limitations There is opportunity for better performance management processes Significant change is planned in premises holdings Improvements in procurement are being sought Investment return remain a major concern Fraud detection is increasing but could be improved Concerns over funding are still being identified as charities biggest risk

63 Keep on your radar Potential Conflicts of Interest
Regulatory requirements Cashflow forecasts – split between funds Robustness of budgets, forward strategic plans Signs of Management stretch Use of restricted funds- are you using them effectively? Bribery Act – Compliance Toolkit updated Local Laws and Regulations Foreign Exchange Rates Stock and property values

64 Keep on your radar Strength of the internal control environment and risk management procedures. When things change the routine can be overlooked and internal controls weaken Fraud risk – proven fact that the likelihood of a fraud increases during a recession (internally and externally) Ensure your tax planning is as effective as possible – new changes all the time – especially on the VAT front. Increase in PAYE Inspections Charity Commission website, sector umbrella groups and charity specific publications Remember there are lots of opportunities out there (even if it is not always easy to find)

65 Keep on your radar Changing operational and regulatory environment – are opportunities as well as challenges (VAT, Real Time Information, auto - enrolment are good examples) When things change – the routine can be overlooked and internal controls can weaken Are our gift aid claims up to date? – easy money sitting there for you to reclaim What are others doing across sector(s) – can this benefit us? Remember there are a lot of opportunities out there for your organisation (even if not always easy to find)

66 To sum up – some key messages
Ask the right questions – even if they are difficult ones Trustees may need to challenge the sacred cows and previously accepted wisdoms from management Take advice if you need it – use someone as a sounding board Be aware of the risk of management stretch – remember somewhere along the line it will always impact on the finance team Identify the “must do’s” and get those right Keep asking – is there a way we can use the assets and resources currently employed in a better way?

67 A final thought… “If you do what you’ve always done, you’ll always get what you’ve always got.” Anthony Robbins

68 Breakfast seminar It's never too early to get technical
The London office will be holding a breakfast seminar on Tuesday 29th January The seminar will provide a legal and technical update on topics including UK GAAP and speakers will include myself, Sarah Campbell, Rob Frost and guest speaker Anne-Marie Piper, Head of Charities at Farrer & Co. Further information can be found on the PKF website under events. If you think this seminar will be of benefit to any of your trustees or management or if you would like to come along, please inform Rena Jansari ( ).

69 Questions? ? ? ? ? ? ? ?

70 Contact us Ian Mathieson ian.mathieson@uk.pkf.com 020 7065 0399
Julia Poulter PKF (UK) LLP Farringdon Place, 20 Farringdon Road, London EC1M 3AP


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