A. REGULATORY
1. What is a charity?
2. Regulation of charities;
2A. Setting up and running a charity;
2B. Charity trustees;
2C. Charities, money laundering and terrorist financing - the UK legal position;
3. Fundraising;
3A. Legacies;
4. Investment by charities;
4A. Charities - Owning and dealing with property;
4B. Employment law issues for charities;
4C. Intellectual property;
4D. Scottish aspects;
B. TAXATION
5. Income and Corporation Tax - General;
5A. Trading by charities;
6. Gift aid donations by individuals and companies;
7. HM Revenue and Customs investigations;
8. Capital taxes;
9. Other donations to charities - Tax implications;
10. The charity as an employer;
10A. Charities and the construction industry scheme;
11. Value added tax;
12. Other taxes; Case digest;
C. ACCOUNTS
13. The regulatory framework for charity accounting;
14. Contents of financial statements;
15. Trustees' annual report;
16. Special sections;
17. Fund accounting;
18. Incoming resources;
19. Resources expended;
20. Balance sheet;
D. AUDITING
21. The auditor's responsibilities;
22. Audit planning, controlling and recording;
23. Evidence;
24. Audit procedures;
25. Reporting by the auditor;
26. Independent examination;
E. GOVERNANCE
27. Background to governance;
28. Charity trustees;
29. Audit committees;
30. Sustainability performance;
31. Risk management;
32. Good governance - practical aspects;
33. Performance measurement of the board of trustees of a charity;
F. PUBLIC SECTOR
34. Delivering public services;
Appendices;
Tables;
Index