Once a charity has registered with us they will need to ensure that the correctly prepare Annual Return and Trustees' Annual Reports and Accounts. We have yet to consult and decide on what the charity accounting and reporting requirements for Northern Ireland will be.

However, once registration has begun this section will set our where we need to be told about changes to a charity's details or status. It will also provide guidance for charities and charity advisers on preparing Annual Returns and Trustees' Annual Reports and accounts

It is expected that the way in which each charity must maintain, prepare and report its accounts depends on its income and expenditure, gross assets and constitution.

Once we have completed our consultation this section will explain where charity accounts need to be scrutinised by an auditor or independent examiner and which accounting method is appropriate.

• When do I have to tell the Commission about changes to my charity details?
• Where can I find guidance on preparing my Annual Return?
• Where can I find guidance on preparing my Trustees' Annual Report?
• Where can I find guidance on preparing my charity accounts?
• Do I need to get my accounts audited or examined?