Is Your Small Charity Compliant?

26th June 2026

The Head of Charity at the Institute of Chartered Accountants in England and Wales issued a warning to small charities in June 2026. She advised size is no excuse for non-compliance, reminding trustees that small charities are held to the same standards as large charities.

Small charities are irreplaceable in a modern society, particularly at a time of constrained public funding and rising cost-of-living pressures. They work on the front lines, reaching communities that larger organisations often cannot. The Charity Commission’s latest Annual Return analysis showed that around a third of charities had income of £25,000 or less, and over 8.5% of charities had an income of under £10,000.

Although the lack of leniency for small charities can feel burdensome, there is plenty of help available. Further, the external audits and independent examination thresholds are soon expected to increase, saving an estimated 2,000 charities from statutory audit, and 11,000 charities from independent examinations. New charity financial thresholds: what accountants need to know | ICAEW

What can trustees do to remain compliant?

The ICAEW and Charity Commission offer a range of resources to help trustees of small charities – who rarely have a background in accounting and finance.

Course for trustees

The ICAEW’s two pre-recorded videos lasting 35 minutes each are a strong introduction to the responsibilities of a trustee. This is updated every year. CPD course for charity trustees | ICAEW

Charity Commission guidance: essential trustee guides

The Charity Commission offers a list of guidance for trustees. We find CC3 and CC3a the most relevant for trustees wanting to understand their responsibilities List of Charity Commission ‘CC’ guidance publications – GOV.UK

Need a volunteer with financial skills?

Type in your location and what you need to check for local volunteers Search volunteer roles | ICAEW Volunteers

Get in touch with us at Whitings

We have a designated charity hub of staff who specialise in accounting and audit for charities. The team is headed by Whitings Partner Jaimie King, who holds a specialist DChA qualification in charity accounting.