Incidence and perceptions of “qualified” accounts filed by small charities

KEMP, Juliet H and MORGAN, Gareth (2019). Incidence and perceptions of “qualified” accounts filed by small charities. Accounting forum.

[img] PDF
Morgan Incidence and perceptions of qualified accounts.pdf - Accepted Version
Restricted to Repository staff only until 3 February 2020.
All rights reserved.

Download (197kB)
Official URL:
Link to published version::


Charities filing accounts with the Charity Commission for England and Wales have been asked since 2014 whether their accounts are qualified. It was found that 96% of charities (£100k-250k income) stating that their accounts were qualified had mis-answered the question. This was explored further with charity personnel and funders supporting small charities: the notion of qualified accounts was found to be misunderstood both by operational charities and by their funders. This raises issues regarding use of data on the Charity Commission’s Register and for charity regulation, as the Commission indicates that qualified reports are a trigger for possible regulatory investigation.

Item Type: Article
Research Institute, Centre or Group: Sheffield Business School Research Institute > Ethical Organisations
Departments: Sheffield Business School > Department of Management
Identification Number:
Depositing User: Gareth Morgan
Date Deposited: 03 Aug 2018 13:09
Last Modified: 12 Apr 2019 10:30

Actions (login required)

View Item View Item


Downloads per month over past year

View more statistics