The Charity Commission has reported a continued deterioration in the quality of charity accounts. 

This report is based upon a sample of 105 sets of financial statements covering the year ended 31st March 2016 and demonstrates a slight acceleration in the deterioration of quality over time.  70% of the sets of accounts that the Commission reviewed met their basic benchmark, compared with last year’s 74% and a peak of almost 80%. 

The focus of the assessment was on whether each set of accounts met the basic requirements of the users of those accounts, rather than on strict technical compliance with the Charities Statement of Recommended Practice (SORP) and other reporting requirements. The Commission based their view of the user’s requirements on the Populus survey of public trust and confidence.   Ensuring that a reasonable proportion of donations make it to the 'end cause’ and ‘make a positive difference to the cause they work for’ remain the most important factors driving public trust and confidence in charities according to the Charity Commission, citing a recent Populus survey.