The Charity Commission for Northern Ireland is this week writing to the trustees of registered charities that have accounts and reports overdue by more than six months.
A charity is marked in default on the register of charities when it misses the deadline for submitting its annual accounts and reports. In these cases, the charity’s register entry will be marked in red to show the information is late.
By law, charity trustees must submit an annual monitoring return (AMR) along with the charity’s accounts and reports within 10 months of the charity’s financial year end.
All trustees share responsibility for ensuring the charity meets this annual reporting duty.
Around 3,400 charity trustees will be sent an in-default notification from the Commission this week. Where overdue reporting is not resolved, the Commission may consider further regulatory action.
If you would like more information or have received a letter and want to know what to do now, the FAQs below may help.