{"number":"","body":"","content":{"layouts":[{"type":"singleColumn","areas":[{"items":[{"gridType":"RichTextBlock","content":"\u003Cp\u003E\u00B9 Transition: Changes in POR normally take effect from their date of publication in POR. However, the formal change to the presentation of accounts described in this POR 5e.2.2.2 must be implemented to reflect the financial year which ends during 2027. \u003Cbr\u003EGroups, Districts and Counties that wish to adopt this change earlier may do so at their discretion. \u0026nbsp;\u003C/p\u003E\n\u003Cp\u003E\u00B2The SORP is currently under review and we anticipate that the updated edition will be available during 2026. On this basis, we expect POR in Autumn 2026 to reflect the updated SORP. \u0026nbsp;\u003Cbr\u003EUntil POR is updated, the thresholds and other guidance in this edition of POR must be followed.\u003C/p\u003E\n\u003Cp\u003E\u00B3The transition guidance noted as part of POR 5e.3.1.1(a) also applies here.\u003C/p\u003E\n\u003Cp\u003E\u2074Transition: Changes in POR are normally effective from their date of publication. However, the formal change from Scrutineer to Independent Examiner is effective from the AGM of the Group, District or County held during 2026 because this is when the Independent Examiner or Auditor is appointed.\u0026nbsp;However, in practice this is essentially a change in title only, with no significant alteration in responsibilities\u2014so it can reasonably be implemented immediately. This change applies only in England and Wales.\u003C/p\u003E\n\u003Cp\u003E\u2075\u003Ca rel=\u0022noopener\u0022 href=\u0022https://www.gov.uk/government/publications/independent-examination-of-charity-accounts-trustees-cc31/independent-examination-of-charity-accounts-trustees#appendix\u0022 target=\u0022_blank\u0022 title=\u0022Appendix: Independent examiners\u2019 professional qualification requirements\u0022 data-anchor=\u0022#appendix\u0022\u003Ehttps://www.gov.uk/government/publications/independent-examination-of-charity-accounts-trustees-cc31/independent-examination-of-charity-accounts-trustees#appendix\u003C/a\u003E\u003C/p\u003E\n\u003Cp\u003E\u2076Transition: Changes in POR are normally effective from their date of publication. However, the formal change from Scrutineer to Independent Examiner is effective from the AGM of the Group, District or County held during 2026 because this is when the Independent Examiner or Auditor is appointed. \u0026nbsp;\u003Cbr\u003EHowever, in practice this is essentially a change in title only, with no significant alteration in responsibilities\u2014so it can reasonably be implemented immediately. This change applies only in England and Wales.\u003C/p\u003E\n\u003Cp\u003E\u2077Transition: Changes in POR are normally effective from their date of publication. However, the formal change from Scrutineer to Independent Examiner is effective from the AGM of the Group, District or County held during 2026 because this is when the Independent Examiner or Auditor is appointed. \u0026nbsp;\u003Cbr\u003EHowever, in practice this is essentially a change in title only, with no significant alteration in responsibilities\u2014so it can reasonably be implemented immediately. This change applies only in England and Wales.\u003C/p\u003E\n\u003Cp\u003E\u2078\u003Ca rel=\u0022noopener\u0022 href=\u0022https://www.oscr.org.uk/guidance-and-forms/independent-examination-a-guide-for-independent-examiners/section-4-who-can-act-as-an-independent-examiner/\u0022 target=\u0022_blank\u0022 title=\u0022OSCR External scrutiny\u0022\u003Ehttps://www.oscr.org.uk/guidance-and-forms/independent-examination-a-guide-for-independent-examiners/section-4-who-can-act-as-an-independent-examiner/\u003C/a\u003E\u003C/p\u003E\n\u003Cp\u003E\u2079Transition: Changes in POR are normally effective from their date of publication. However, the formal change from Scrutineer to Independent Examiner is effective from the AGM of the Group, District or County held during 2026 because this is when the Independent Examiner or Auditor is appointed.\u0026nbsp;\u003Cbr\u003EHowever, in practice this is essentially a change in title only, with no significant alteration in responsibilities\u2014so it can reasonably be implemented immediately. This change applies only in England and Wales.\u003C/p\u003E\n\u003Cp\u003E\u00B9\u2070Transition: Changes in POR are normally effective from their date of publication. However, the formal change from Scrutineer to Independent Examiner is effective from the AGM of the Group, District or County held during 2026 because this is when the Independent Examiner or Auditor is appointed. \u0026nbsp;\u003Cbr\u003EHowever, in practice this is essentially a change in title only, with no significant alteration in responsibilities\u2014so it can reasonably be implemented immediately. This change applies only in England and Wales.\u003C/p\u003E\n\u003Cp\u003E\u00B9\u00B9\u003Ca rel=\u0022noopener\u0022 href=\u0022https://www.charitycommissionni.org.uk/media/1411/20190703-arr07-guidance-for-independent-examiners-v20.pdf\u0022 target=\u0022_blank\u0022 title=\u0022Guidance for independent examiners\u0022\u003Ehttps://www.charitycommissionni.org.uk/media/1411/20190703-arr07-guidance-for-independent-examiners-v20.pdf\u003C/a\u003E \u0026nbsp; (section 3.1)\u003C/p\u003E\n\u003Cp\u003E\u00B9\u00B2Transition: Changes in POR are normally effective from their date of publication. However, the formal change from Scrutineer to Independent Examiner is effective from the AGM of the Group, District or County held during 2026 because this is when the Independent Examiner or Auditor is appointed. \u0026nbsp;\u003Cbr\u003EHowever, in practice this is essentially a change in title only, with no significant alteration in responsibilities\u2014so it can reasonably be implemented immediately. This change applies only in England and Wales.\u003C/p\u003E\n\u003Cp\u003E\u00B9\u00B3Transition: Changes in POR are normally effective from their date of publication. However, the formal change from Scrutineer to Independent Examiner is effective from the AGM of the Group, District or County held during 2026 because this is when the Independent Examiner or Auditor is appointed. \u0026nbsp;\u003Cbr\u003EHowever, in practice this is essentially a change in title only, with no significant alteration in responsibilities\u2014so it can reasonably be implemented immediately. This change applies only in England and Wales.\u003C/p\u003E\n\u003Cp\u003E\u00B9\u2074Transition: Changes in POR are normally effective from their date of publication. However, the formal change from Scrutineer to Independent Examiner is effective from the AGM of the Group, District or County held during 2026 because this is when the Independent Examiner or Auditor is appointed. \u0026nbsp;\u003Cbr\u003EHowever, in practice this is essentially a change in title only, with no significant alteration in responsibilities\u2014so it can reasonably be implemented immediately. This change applies only in England and Wales.\u003C/p\u003E\n\u003Cp\u003E\u00B9\u2075Transition: \u0026nbsp;Amendments to POR take effect from their date of publication. The revisions relating to expense cards have been developed around regulatory guidance. Trustee Boards that have already authorised the use of expense cards should align their practices with these rules as soon as practicable, and no later than 31st December 2026.\u003C/p\u003E","gtmId":"","gtmClass":""}]}],"config":null}]},"deprecated":false,"url":"/por/5e-local-finance-of-groups-districts-and-counties/footnotes/","id":89453,"nodeName":"Footnotes","title":"Footnotes","type":"pORRule","image":null,"assets":null,"headerOptions":{"headerTitle":"Footnotes","headerSubTitle":null,"headerCta":null,"headerCtaText":null,"headerCtaLink":null,"headerBackgroundColour":null,"showSEOImage":false,"headerBackgroundImage":null,"quickLinks":null},"searchDescription":"","subHeader":"","browserTitle":null,"silktide":"eyJjbXMiOiJVbWJyYWNvIiwiZWRpdG9yVXJsIjoiaHR0cHM6Ly9wcm9kLWNtcy5zY291dHMub3JnLnVrLy91bWJyYWNvIy9jb250ZW50L2NvbnRlbnQvZWRpdC84OTQ1MyJ9","canonicalUrl":"https://www.scouts.org.uk/por/5e-local-finance-of-groups-districts-and-counties/footnotes/"}