{"alias":"contentPage","byline":null,"standfirst":null,"content":{"layouts":[{"type":"singleColumn","areas":[{"items":[{"gridType":"RichTextBlock","content":"\u003Cp\u003E\u003Cstrong\u003EPage last reviewed:\u003C/strong\u003E March 2026\u003C/p\u003E","gtmId":"","gtmClass":""},{"type":"Promo","cta":"","body":"\u003Cp\u003EOn this page you\u0027ll find updates on:\u003C/p\u003E\n\u003Cul\u003E\n\u003Cli\u003E\u003Ca href=\u0022#TrusteeAppointments\u0022 data-anchor=\u0022#TrusteeAppointments\u0022\u003ETrustee Appointments\u003C/a\u003E\u003C/li\u003E\n\u003Cli\u003E\u003Ca href=\u0022#AccountingforReceiptsandPayments\u0022 data-anchor=\u0022#AccountingforReceiptsandPayments\u0022\u003EAccounting for Receipts and Payments\u003C/a\u003E\u003C/li\u003E\n\u003Cli\u003E\u003Ca href=\u0022#PrepaidExpenseCards\u0022 data-anchor=\u0022#PrepaidExpenseCards\u0022\u003EPrepaid Expense Cards\u003C/a\u003E\u003C/li\u003E\n\u003Cli\u003E\u003Ca href=\u0022#ScrutineerAuditororIndependentExaminer\u0022 data-anchor=\u0022#ScrutineerAuditororIndependentExaminer\u0022\u003EScrutineer, Auditor or Independent Examiner\u003C/a\u003E\u003C/li\u003E\n\u003Cli\u003E\u003Ca href=\u0022#TrusteeEligibilityChecks\u0022 data-anchor=\u0022#TrusteeEligibilityChecks\u0022\u003ETrustee Eligibility Checks\u003C/a\u003E\u003C/li\u003E\n\u003C/ul\u003E","link":null,"colour":"#f1f1f1","title":"","image":null,"imageFocus":"","imageId":0,"imageKey":"00000000-0000-0000-0000-000000000000","imageCrop":"","gridType":"card","gtmId":"","gtmClass":""},{"gridType":"RichTextBlock","content":"\u003Cdiv class=\u0022SCXW220647913 BCX0\u0022\u003E\n\u003Cdiv class=\u0022OutlineElement Ltr SCXW220647913 BCX0\u0022\u003E\n\u003Ch4 class=\u0022Paragraph SCXW220647913 BCX0\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW220647913 BCX0\u0022\u003E\u003Ca id=\u0022TrusteeAppointments\u0022\u003E\u003C/a\u003ETrustee Appointments\u0026nbsp;\u003C/span\u003E\u003C/h4\u003E\n\u003Cp\u003E\u003Cspan class=\u0022NormalTextRun SCXW80050425 BCX0\u0022\u003ETrustees (including ex-officio Trustees, this could be a Lead Volunteer or Youth Lead role) must have a\u003Cspan\u003E\u0026nbsp;\u003C/span\u003Efull appointment\u003Cspan\u003E\u0026nbsp;as a\u0026nbsp;\u003C/span\u003ETrustee\u003Cspan\u003E\u0026nbsp;\u003C/span\u003Ebefore they can vote at, or influence discussion at, a Trustee Board meeting. They can be invited to attend Trustee Board meetings while they have a provisional appointment but may not influence decision making or take part in any voting.\u003C/span\u003E\u0026nbsp;\u003C/p\u003E\n\u003Ch4 class=\u0022Paragraph SCXW220647913 BCX0\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW220647913 BCX0\u0022\u003E\u003Ca id=\u0022AccountingforReceiptsandPayments\u0022\u003E\u003C/a\u003EAccounting for Receipts and Payments\u003C/span\u003E\u0026nbsp;\u003C/h4\u003E\n\u003C/div\u003E\n\u003Cdiv class=\u0022OutlineElement Ltr SCXW220647913 BCX0\u0022\u003E\n\u003Cp class=\u0022Paragraph SCXW220647913 BCX0\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW220647913 BCX0\u0022\u003EFrom financial years starting in 2026, charities (including Groups, Districts, Counties / Regions / Areas) need to show their income and expenses (receipts and payments) in full \u2014 not just the difference between them.\u0026nbsp; It\u2019s part of following charity guidance and the Statement of Recommended Practice (SORP).\u0026nbsp; Some charities may already be doing this.\u003C/span\u003E\u0026nbsp;\u003C/p\u003E\n\u003C/div\u003E\n\u003Cdiv class=\u0022OutlineElement Ltr SCXW220647913 BCX0\u0022\u003E\n\u003Cp class=\u0022Paragraph SCXW220647913 BCX0\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW220647913 BCX0\u0022\u003EThe only time you \u003C/span\u003E\u003Cspan class=\u0022NormalTextRun SCXW220647913 BCX0\u0022\u003Edon\u2019t\u003C/span\u003E\u003Cspan class=\u0022NormalTextRun SCXW220647913 BCX0\u0022\u003E need to do this, and can net them off, is if you are acting as an agent.\u003C/span\u003E\u0026nbsp;\u003C/p\u003E\n\u003C/div\u003E\n\u003Cdiv class=\u0022OutlineElement Ltr SCXW220647913 BCX0\u0022\u003E\n\u003Cp class=\u0022Paragraph SCXW220647913 BCX0\u0022\u003E\u003Cspan style=\u0022text-decoration: underline;\u0022\u003E\u003Cstrong\u003E\u003Cspan class=\u0022NormalTextRun SCXW220647913 BCX0\u0022\u003EActing as an Agent and Membership Subscriptions:\u003C/span\u003E\u003C/strong\u003E\u003C/span\u003E\u003C/p\u003E\n\u003C/div\u003E\n\u003Cdiv class=\u0022OutlineElement Ltr SCXW220647913 BCX0\u0022\u003E\n\u003Cp class=\u0022Paragraph SCXW220647913 BCX0\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW220647913 BCX0\u0022\u003EYou act as an agent when you\u2019re simply passing money on collected on behalf for someone else and aren\u2019t responsible for it yourself.\u003C/span\u003E\u0026nbsp;\u003C/p\u003E\n\u003C/div\u003E\n\u003Cdiv class=\u0022OutlineElement Ltr SCXW220647913 BCX0\u0022\u003E\n\u003Cp class=\u0022Paragraph SCXW220647913 BCX0\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW220647913 BCX0\u0022\u003EWhen it comes to membership subscriptions, Groups, District, Counties / Regions\u202F/ Areas are \u003C/span\u003E\u003Cspan class=\u0022NormalTextRun SCXW220647913 BCX0\u0022\u003Enot \u003C/span\u003E\u003Cspan class=\u0022NormalTextRun SCXW220647913 BCX0\u0022\u003Eacting as agents as they receive and send invoices in their own rights, and have responsibilities for making payment even if they have not collected anything themselves.\u0026nbsp;\u0026nbsp;\u003C/span\u003E\u0026nbsp;\u003C/p\u003E\n\u003C/div\u003E\n\u003Cdiv class=\u0022OutlineElement Ltr SCXW220647913 BCX0\u0022\u003E\n\u003Cp class=\u0022Paragraph SCXW220647913 BCX0\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW220647913 BCX0\u0022\u003EThis means that membership subscriptions paid on must \u003C/span\u003E\u003Cspan class=\u0022NormalTextRun SCXW220647913 BCX0\u0022\u003Enot\u003C/span\u003E\u003Cspan class=\u0022NormalTextRun SCXW220647913 BCX0\u0022\u003E be netted off against membership subscriptions received and both shown separately. \u202FSo that for example:\u003C/span\u003E\u003C/p\u003E\n\u003Cul\u003E\n\u003Cli class=\u0022Paragraph SCXW220647913 BCX0\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW220647913 BCX0\u0022\u003EGroups show the membership subscriptions they receive in income, and membership subscriptions paid on to the District in expenses,\u003C/span\u003E\u003C/li\u003E\n\u003Cli class=\u0022Paragraph SCXW220647913 BCX0\u0022\u003EDistricts show membership subscriptions received from Groups and Units in income, and membership subscriptions paid on to the County in expenses,\u003C/li\u003E\n\u003Cli class=\u0022Paragraph SCXW220647913 BCX0\u0022\u003ECounties show membership subscriptions received from Districts, and income and those pay on to TSA Headquarters in expenses.\u0026nbsp;\u003C/li\u003E\n\u003C/ul\u003E\n\u003C/div\u003E\n\u003Cdiv class=\u0022OutlineElement Ltr SCXW220647913 BCX0\u0022\u003E\n\u003Cp class=\u0022Paragraph SCXW220647913 BCX0\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW220647913 BCX0\u0022\u003E(For Regions, Areas, and those Counties with no Districts etc the same applies).\u0026nbsp;\u003C/span\u003E\u0026nbsp;\u003C/p\u003E\n\u003C/div\u003E\n\u003Cdiv class=\u0022OutlineElement Ltr SCXW220647913 BCX0\u0022\u003E\n\u003Cp class=\u0022Paragraph SCXW220647913 BCX0\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW220647913 BCX0\u0022\u003EHowever, an example of acting as an agent is a District Camp where a Group simply passes on any fees it collects straight to the District but has no responsibility for non payment.\u003C/span\u003E\u0026nbsp;\u003C/p\u003E\n\u003C/div\u003E\n\u003Cdiv class=\u0022OutlineElement Ltr SCXW220647913 BCX0\u0022\u003E\n\u003Cp class=\u0022Paragraph SCXW220647913 BCX0\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW220647913 BCX0\u0022\u003ERead \u003C/span\u003E\u003Cspan class=\u0022NormalTextRun SCXW220647913 BCX0\u0022\u003E\u003Ca href=\u0022/por/5e-local-finance-of-groups-districts-and-counties/5e2-statement-of-accounts/\u0022 title=\u00225e.2 Statement of accounts\u0022\u003EPOR rule 5e.2\u003C/a\u003E\u0026nbsp;\u003C/span\u003E\u003Cspan class=\u0022NormalTextRun SCXW220647913 BCX0\u0022\u003Efor further information.\u003C/span\u003E\u0026nbsp;\u003C/p\u003E\n\u003C/div\u003E\n\u003Cdiv class=\u0022OutlineElement Ltr SCXW220647913 BCX0\u0022\u003E\n\u003Cp class=\u0022Paragraph SCXW220647913 BCX0\u0022\u003E\u003Cspan style=\u0022text-decoration: underline;\u0022\u003E\u003Cstrong\u003E\u003Cspan class=\u0022NormalTextRun SCXW220647913 BCX0\u0022\u003EWhen this starts:\u003C/span\u003E\u003C/strong\u003E\u003C/span\u003E\u003C/p\u003E\n\u003C/div\u003E\n\u003Cdiv class=\u0022OutlineElement Ltr SCXW220647913 BCX0\u0022\u003E\n\u003Cp class=\u0022Paragraph SCXW220647913 BCX0\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW220647913 BCX0\u0022\u003EThis way of showing income and expenses applies to financial years starting in\u003C/span\u003E\u003Cspan class=\u0022NormalTextRun SCXW220647913 BCX0\u0022\u003E\u202F\u003C/span\u003E\u003Cspan class=\u0022NormalTextRun SCXW220647913 BCX0\u0022\u003E2026, \u003C/span\u003E\u003Cspan class=\u0022NormalTextRun SCXW220647913 BCX0\u0022\u003Eso affects the accounts prepared for the financial year 2026/27\u003C/span\u003E\u003Cspan class=\u0022NormalTextRun SCXW220647913 BCX0\u0022\u003E onwards. If you don\u2019t already and you\u2019d like to, you can start earlier.\u003C/span\u003E\u003C/p\u003E\n\u003Cp class=\u0022Paragraph SCXW220647913 BCX0\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW220647913 BCX0\u0022\u003E\u003Cspan class=\u0022TextRun SCXW106132854 BCX0\u0022 lang=\u0022EN-GB\u0022 data-contrast=\u0022none\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW106132854 BCX0\u0022 data-ccp-charstyle=\u0022normaltextrun\u0022\u003EU\u003C/span\u003E\u003C/span\u003E\u003Cspan class=\u0022NormalTextRun SCXW106132854 BCX0\u0022 data-ccp-charstyle=\u0022normaltextrun\u0022\u003Epdated template accounts\u003Cspan\u003E\u0026nbsp;\u003C/span\u003E\u003C/span\u003E\u003Cspan class=\u0022TextRun SCXW106132854 BCX0\u0022 lang=\u0022EN-GB\u0022 data-contrast=\u0022none\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW106132854 BCX0\u0022 data-ccp-charstyle=\u0022normaltextrun\u0022\u003Eare available\u003Cspan\u003E\u0026nbsp;\u003C/span\u003E\u003C/span\u003E\u003C/span\u003E\u003Cspan class=\u0022NormalTextRun SCXW106132854 BCX0\u0022 data-ccp-charstyle=\u0022normaltextrun\u0022\u003Eon the\u202F\u003C/span\u003E\u003Ca rel=\u0022noreferrer noopener\u0022 href=\u0022https://www.scouts.org.uk/volunteers/running-things-locally/finances-and-insurance/accounting-and-reporting/\u0022 target=\u0022_blank\u0022 class=\u0022Hyperlink SCXW106132854 BCX0\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW106132854 BCX0\u0022 data-ccp-charstyle=\u0022Hyperlink\u0022\u003EAccounting and reporting webpage\u003C/span\u003E\u003C/a\u003E\u003Cspan class=\u0022NormalTextRun SCXW106132854 BCX0\u0022 data-ccp-charstyle=\u0022apple-converted-space\u0022\u003E\u202F\u003C/span\u003E\u003Cspan class=\u0022TextRun SCXW106132854 BCX0\u0022 lang=\u0022EN-GB\u0022 data-contrast=\u0022none\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW106132854 BCX0\u0022 data-ccp-charstyle=\u0022normaltextrun\u0022\u003Eif you want to adopt early\u003C/span\u003E\u003C/span\u003E\u003Cspan class=\u0022TextRun SCXW106132854 BCX0\u0022 lang=\u0022EN-GB\u0022 data-contrast=\u0022none\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW106132854 BCX0\u0022 data-ccp-charstyle=\u0022normaltextrun\u0022\u003E, and for use\u003Cspan\u003E\u0026nbsp;\u003C/span\u003E\u003C/span\u003E\u003C/span\u003E\u003Cspan class=\u0022TextRun SCXW106132854 BCX0\u0022 lang=\u0022EN-GB\u0022 data-contrast=\u0022none\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW106132854 BCX0\u0022 data-ccp-charstyle=\u0022normaltextrun\u0022\u003Efor the\u003Cspan\u003E\u0026nbsp;\u003C/span\u003Efinancial year\u003Cspan\u003E\u0026nbsp;2026/27 onwards\u003C/span\u003E\u003C/span\u003E\u003C/span\u003E\u003Cspan class=\u0022NormalTextRun SCXW106132854 BCX0\u0022 data-ccp-charstyle=\u0022normaltextrun\u0022\u003E.\u202F\u202F\u003C/span\u003E\u003C/span\u003E\u003Cspan class=\u0022NormalTextRun SCXW220647913 BCX0\u0022\u003E\u0026nbsp;\u0026nbsp;\u003C/span\u003E\u003C/p\u003E\n\u003C/div\u003E\n\u003Cdiv class=\u0022OutlineElement Ltr SCXW220647913 BCX0\u0022\u003E\n\u003Cp class=\u0022Paragraph SCXW220647913 BCX0\u0022\u003E\u003Cspan style=\u0022text-decoration: underline;\u0022\u003E\u003Cstrong\u003E\u003Cspan class=\u0022NormalTextRun SCXW220647913 BCX0\u0022\u003ECharity Registration:\u003C/span\u003E\u003C/strong\u003E\u003C/span\u003E\u003C/p\u003E\n\u003C/div\u003E\n\u003C/div\u003E\n\u003Cdiv class=\u0022SCXW220647913 BCX0\u0022\u003E\n\u003Cdiv class=\u0022OutlineElement Ltr SCXW220647913 BCX0\u0022\u003E\n\u003Cp class=\u0022Paragraph SCXW220647913 BCX0\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW220647913 BCX0\u0022\u003ECharities must consider if the grossing up of income requires them to be registered with their charity regulator.\u003C/span\u003E\u0026nbsp;\u003C/p\u003E\n\u003C/div\u003E\n\u003Cdiv class=\u0022OutlineElement Ltr SCXW220647913 BCX0\u0022\u003E\n\u003Cp class=\u0022Paragraph SCXW220647913 BCX0\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW220647913 BCX0\u0022\u003EIn England and Wales, many are currently \u201Cexcepted charities\u201D and don\u2019t need to be registered and must register if any of these conditions are true:\u202F\u003C/span\u003E\u003C/p\u003E\n\u003Col\u003E\n\u003Cli class=\u0022Paragraph SCXW220647913 BCX0\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW220647913 BCX0\u0022\u003ETheir annual income exceeds \u00A3100,000.\u202F\u003C/span\u003E\u003C/li\u003E\n\u003Cli class=\u0022Paragraph SCXW220647913 BCX0\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW220647913 BCX0\u0022\u003EThey own land or buildings and have an annual income of \u00A35,000 or more.\u202F\u003C/span\u003E\u003C/li\u003E\n\u003Cli class=\u0022Paragraph SCXW220647913 BCX0\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW220647913 BCX0\u0022\u003EThey have a permanent endowment (an interest in land or assets that cannot be spent as income) and an annual income of \u00A35,000 or more.\u202F\u003C/span\u003E\u0026nbsp;\u003C/li\u003E\n\u003C/ol\u003E\n\u003C/div\u003E\n\u003Cdiv class=\u0022OutlineElement Ltr SCXW220647913 BCX0\u0022\u003E\n\u003Cp class=\u0022Paragraph SCXW220647913 BCX0\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW220647913 BCX0\u0022\u003EIn countries outside England, Northern Ireland, Scotland and Wales all Groups and Districts should follow their regulator\u2019s requirements regarding registration thresholds.\u003C/span\u003E\u0026nbsp;\u003C/p\u003E\n\u003C/div\u003E\n\u003Cdiv class=\u0022OutlineElement Ltr SCXW220647913 BCX0\u0022\u003E\n\u003Cp class=\u0022Paragraph SCXW220647913 BCX0\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW220647913 BCX0\u0022\u003EYou\u0027ll find more information on \u003Ca href=\u0022/volunteers/running-your-section/programme-guidance/administration-and-management/registering-as-a-charity/\u0022 title=\u0022Registering as a charity\u0022\u003ERegistering as a charity\u003C/a\u003E and in \u003C/span\u003E\u003Cspan class=\u0022NormalTextRun SCXW220647913 BCX0\u0022\u003E\u003Ca href=\u0022/por/5a-charity-obligations-for-groups-districts-counties/5a1-charity-requirements/\u0022 title=\u00225a.1 Charity requirements\u0022\u003EPOR Rule 5a.1\u003C/a\u003E.\u003C/span\u003E\u003Cspan class=\u0022NormalTextRun SCXW220647913 BCX0\u0022\u003E\u003C/span\u003E\u003C/p\u003E\n\u003C/div\u003E\n\u003Cdiv class=\u0022OutlineElement Ltr SCXW220647913 BCX0\u0022\u003E\n\u003Cp class=\u0022Paragraph SCXW220647913 BCX0\u0022\u003E\u003Cspan style=\u0022text-decoration: underline;\u0022\u003E\u003Cstrong\u003E\u003Cspan class=\u0022NormalTextRun SCXW220647913 BCX0\u0022\u003EAccrual Accounts:\u003C/span\u003E\u003C/strong\u003E\u003C/span\u003E\u003C/p\u003E\n\u003C/div\u003E\n\u003Cdiv class=\u0022OutlineElement Ltr SCXW220647913 BCX0\u0022\u003E\n\u003Cp class=\u0022Paragraph SCXW220647913 BCX0\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW220647913 BCX0\u0022\u003EIf your charity has gross income over \u00A3250,000, you must prepare\u003C/span\u003E\u003Cspan class=\u0022NormalTextRun SCXW220647913 BCX0\u0022\u003E\u202F\u003C/span\u003E\u003Ca href=\u0022/volunteers/running-things-locally/finances-and-insurance/accounting-and-reporting/independent-examination-of-accounts/accounting-audit-requirements-for-group-districts-countiesareas-scottish-regions/accruals-accounts/\u0022 title=\u0022Accruals Accounts\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW220647913 BCX0\u0022\u003EAccruals Accounts\u003C/span\u003E\u003C/a\u003E\u003Cspan class=\u0022NormalTextRun SCXW220647913 BCX0\u0022\u003E\u202F\u003C/span\u003E\u003Cspan class=\u0022NormalTextRun SCXW220647913 BCX0\u0022\u003E(again, following SORP). So grossing up could mean you need to move to this type of accounts.\u003C/span\u003E\u003C/p\u003E\n\u003Cp class=\u0022Paragraph SCXW220647913 BCX0\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW220647913 BCX0\u0022\u003E\u003Cspan class=\u0022TextRun SCXW71402243 BCX0\u0022 lang=\u0022EN-GB\u0022 data-contrast=\u0022none\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW71402243 BCX0\u0022 data-ccp-charstyle=\u0022normaltextrun\u0022 data-ccp-charstyle-defn=\u0022{\u0026quot;ObjectId\u0026quot;:\u0026quot;ac0262f4-8a9e-5820-b908-2d943c5f7113|1\u0026quot;,\u0026quot;ClassId\u0026quot;:1073872969,\u0026quot;Properties\u0026quot;:[201342446,\u0026quot;1\u0026quot;,201342447,\u0026quot;5\u0026quot;,201342448,\u0026quot;1\u0026quot;,201342449,\u0026quot;1\u0026quot;,469777841,\u0026quot;Aptos\u0026quot;,469777842,\u0026quot;Arial\u0026quot;,469777843,\u0026quot;Aptos\u0026quot;,469777844,\u0026quot;Aptos\u0026quot;,201341986,\u0026quot;1\u0026quot;,469769226,\u0026quot;Aptos,Arial\u0026quot;,268442635,\u0026quot;24\u0026quot;,469775450,\u0026quot;normaltextrun\u0026quot;,201340122,\u0026quot;1\u0026quot;,134233614,\u0026quot;true\u0026quot;,469778129,\u0026quot;normaltextrun\u0026quot;,335572020,\u0026quot;1\u0026quot;,469778324,\u0026quot;Default Paragraph Font\u0026quot;]}\u0022\u003EPlease note this limit will increase to \u00A3500,000 for the\u003Cspan\u003E\u0026nbsp;\u003C/span\u003E\u003C/span\u003E\u003C/span\u003E\u003Cspan class=\u0022TextRun SCXW71402243 BCX0\u0022 lang=\u0022EN-GB\u0022 data-contrast=\u0022none\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW71402243 BCX0\u0022 data-ccp-charstyle=\u0022normaltextrun\u0022\u003Efinancial\u003C/span\u003E\u003C/span\u003E\u003Cspan class=\u0022TextRun SCXW71402243 BCX0\u0022 lang=\u0022EN-GB\u0022 data-contrast=\u0022none\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW71402243 BCX0\u0022 data-ccp-charstyle=\u0022normaltextrun\u0022\u003E\u003Cspan\u003E\u0026nbsp;year\u003C/span\u003E\u003Cspan\u003E 2026/27 for charities in England and Wales.\u003C/span\u003E\u003C/span\u003E\u003C/span\u003E\u0026nbsp;\u003C/span\u003E\u003C/p\u003E\n\u003C/div\u003E\n\u003C/div\u003E","gtmId":"","gtmClass":""},{"gridType":"RichTextBlock","content":"\u003Ch4\u003E\u003Ca id=\u0022PrepaidExpenseCards\u0022\u003E\u003C/a\u003EPrepaid Expense Cards\u003C/h4\u003E\n\u003Cdiv class=\u0022OutlineElement Ltr SCXW184093033 BCX0\u0022\u003E\n\u003Cp class=\u0022Paragraph SCXW184093033 BCX0\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW184093033 BCX0\u0022\u003EMany charities are now using prepaid expense cards to manage funds and expenses. These need to be appropriately managed.\u003C/span\u003E\u003C/p\u003E\n\u003Cp class=\u0022Paragraph SCXW184093033 BCX0\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW184093033 BCX0\u0022\u003ERead our \u003Ca href=\u0022/volunteers/running-things-locally/finances-and-insurance/banking/\u0022 title=\u0022Banking\u0022\u003EBanking guidance\u003C/a\u003E to learn more about\u003C/span\u003E\u003Cspan class=\u0022NormalTextRun SCXW184093033 BCX0\u0022\u003E managing cards and putting in place appropriate governance by the Trustee Board. This also includes a suggested Prepaid Expense Card Policy.\u003C/span\u003E\u0026nbsp;\u003C/p\u003E\n\u003C/div\u003E","gtmId":"","gtmClass":""},{"gridType":"RichTextBlock","content":"\u003Ch4\u003E\u003Ca id=\u0022ScrutineerAuditororIndependentExaminer\u0022\u003E\u003C/a\u003EScrutineer, Auditor or Independent Examiner\u0026nbsp;\u003C/h4\u003E\n\u003Cdiv class=\u0022OutlineElement Ltr SCXW69983028 BCX0\u0022\u003E\n\u003Cp class=\u0022Paragraph SCXW69983028 BCX0\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW69983028 BCX0\u0022\u003EFrom financial years starting in 2026, the role of Scrutineer has been removed and a charity (including Scout Groups, Districts, Counties/Regions) must appoint either an Auditor or an Independent Examiner. These should be appointed at your next AGM so that they are in place for the following year\u2019s examination of the accounts - \u003C/span\u003E\u003Cspan class=\u0022TextRun SCXW216465871 BCX0\u0022 lang=\u0022EN-GB\u0022 data-contrast=\u0022none\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW216465871 BCX0\u0022\u003Ethe \u003Ca href=\u0022/volunteers/running-things-locally/trustee-boards/annual-general-meetings/\u0022 title=\u0022Annual General Meetings\u0022\u003EAGM\u003Cspan\u003E\u00A0\u003C/span\u003E\u003C/a\u003E\u003C/span\u003E\u003C/span\u003E\u003Ca href=\u0022/volunteers/running-things-locally/trustee-boards/annual-general-meetings/\u0022 title=\u0022Annual General Meetings\u0022\u003E\u003Cspan class=\u0022TextRun SCXW216465871 BCX0\u0022 lang=\u0022EN-GB\u0022 data-contrast=\u0022none\u0022\u003E\u003Cspan class=\u0022NormalTextRun CommentStart CommentHighlightPipeRest CommentHighlightRest SCXW216465871 BCX0\u0022\u003EScrip\u003C/span\u003E\u003C/span\u003E\u003Cspan class=\u0022TextRun SCXW216465871 BCX0\u0022 lang=\u0022EN-GB\u0022 data-contrast=\u0022none\u0022\u003E\u003Cspan class=\u0022NormalTextRun CommentHighlightRest SCXW216465871 BCX0\u0022\u003Ets\u003C/span\u003E\u003C/span\u003E\u003C/a\u003E\u003Cspan class=\u0022TextRun SCXW216465871 BCX0\u0022 lang=\u0022EN-GB\u0022 data-contrast=\u0022none\u0022\u003E\u003Cspan class=\u0022NormalTextRun CommentHighlightPipeRest SCXW216465871 BCX0\u0022\u003E\u003Cspan\u003E\u00A0have been updated for this change\u003C/span\u003E\u003C/span\u003E\u003C/span\u003E\u003Cspan class=\u0022NormalTextRun SCXW216465871 BCX0\u0022\u003E.\u00A0\u003C/span\u003E\u00A0\u003C/p\u003E\n\u003C/div\u003E\n\u003Cdiv class=\u0022OutlineElement Ltr SCXW69983028 BCX0\u0022\u003E\n\u003Cp class=\u0022Paragraph SCXW69983028 BCX0\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW69983028 BCX0\u0022\u003EThere is little practical difference between the role of Scrutineer and Independent Examiner and so it may well be you can continue to use the person currently appointed as a Scrutineer to act as an Independent Examiner.\u003C/span\u003E\u00A0\u003C/p\u003E\n\u003C/div\u003E\n\u003Cdiv class=\u0022OutlineElement Ltr SCXW69983028 BCX0\u0022\u003E\n\u003Cp class=\u0022Paragraph SCXW69983028 BCX0\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW69983028 BCX0\u0022\u003EEach charity must decide if it needs an auditor or independent examiner with reference to its gross income as shown in \u003Ca href=\u0022/por/5a-charity-obligations-for-groups-districts-counties/5a1-charity-requirements/\u0022 title=\u00225a.1 Charity requirements\u0022\u003EPOR Rules \u003C/a\u003E\u003C/span\u003E\u003Cspan class=\u0022NormalTextRun SCXW69983028 BCX0\u0022\u003E\u003Ca href=\u0022/por/5a-charity-obligations-for-groups-districts-counties/5a1-charity-requirements/\u0022 title=\u00225a.1 Charity requirements\u0022\u003E5a.1.7 and 5a.1.8\u003C/a\u003E.\u003C/span\u003E\u003C/p\u003E\n\u003Cp class=\u0022Paragraph SCXW69983028 BCX0\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW69983028 BCX0\u0022\u003EYou\u0027ll find more information on \u003Ca href=\u0022/volunteers/running-things-locally/finances-and-insurance/accounting-and-reporting/\u0022 title=\u0022Accounting and reporting\u0022\u003EAccounting and reporting\u003C/a\u003E and in \u003Ca href=\u0022/por/5e-local-finance-of-groups-districts-and-counties/5e3-independent-examination-of-accounts/\u0022 title=\u00225e.3 Independent examination of accounts\u0022\u003EPOR Rule 5e.3\u003C/a\u003E.\u003C/span\u003E\u003C/p\u003E\n\u003C/div\u003E","gtmId":"","gtmClass":""},{"gridType":"RichTextBlock","content":"\u003Ch4\u003E\u003Ca id=\u0022TrusteeEligibilityChecks\u0022\u003E\u003C/a\u003ETrustee Eligibility Checks\u003C/h4\u003E\n\u003Cp\u003ETrustee Eligibility Checks must be completed when a new Trustee is appointed, and it is good practice that these are redone annually.\u003C/p\u003E\n\u003Cp\u003ERead the \u003Ca href=\u0022/volunteers/running-things-locally/trustee-boards/recruiting-new-trustees/trustee-eligibility-checks/\u0022 title=\u0022Trustee Eligibility Checks\u0022\u003ETrustee Eligibility Checks\u003C/a\u003E guidance to learn how and when to undertake the checks.\u00A0\u003C/p\u003E","gtmId":"","gtmClass":""},{"type":"Promo","cta":"Discover webinars for Trustee Boards","body":"\u003Cp\u003EThe Local Governance Support Team runs webinars to provide further guidance to Trustee Boards.\u003C/p\u003E","link":{"name":"Support Webinars for Trustees","id":null,"url":"/events/2026/support-webinars-for-trustees/","newWindow":false,"target":null},"colour":"#f1f1f1","title":"Webinars for Trustee Boards","image":null,"imageFocus":"","imageId":0,"imageKey":"00000000-0000-0000-0000-000000000000","imageCrop":"","gridType":"card","gtmId":"","gtmClass":""}]}],"config":null}]},"searchDescription":"Guidance for Trustee Boards on recent changes in regulations and Scouts POR","pageType":null,"location":null,"browserTitle":"","versionDate":"27 October 2025","reviewDate":"01/01/0001","redirectUrl":"","id":87678,"nodeName":"Updates for Trustee Boards","title":"Updates for Trustee Boards","type":"contentPage","image":null,"assets":null,"headerOptions":{"headerTitle":"Updates for Trustee Boards","headerSubTitle":"Guidance for Trustee Boards on recent changes in regulations","headerCta":"","headerCtaText":"","headerCtaLink":"","headerBackgroundColour":"006ddf","showSEOImage":false,"headerBackgroundImage":null,"quickLinks":[]},"subHeader":"Guidance for Trustee Boards on recent changes in regulations and Scouts POR","silktide":"eyJjbXMiOiJVbWJyYWNvIiwiZWRpdG9yVXJsIjoiaHR0cHM6Ly9wcm9kLWNtcy5zY291dHMub3JnLnVrLy91bWJyYWNvIy9jb250ZW50L2NvbnRlbnQvZWRpdC84NzY3OCJ9","canonicalUrl":"https://www.scouts.org.uk/volunteers/running-things-locally/trustee-boards/tools-to-support-trustee-boards/updates-for-trustee-boards/"}