Footnotes
¹ 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.
Groups, Districts and Counties that wish to adopt this change earlier may do so at their discretion.
²The 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.
Until POR is updated, the thresholds and other guidance in this edition of POR must be followed.
³The transition guidance noted as part of POR 5e.3.1.1(a) also applies here.
⁴Transition: 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. However, in practice this is essentially a change in title only, with no significant alteration in responsibilities—so it can reasonably be implemented immediately. This change applies only in England and Wales.
⁶Transition: 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.
However, in practice this is essentially a change in title only, with no significant alteration in responsibilities—so it can reasonably be implemented immediately. This change applies only in England and Wales.
⁷Transition: 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.
However, in practice this is essentially a change in title only, with no significant alteration in responsibilities—so it can reasonably be implemented immediately. This change applies only in England and Wales.
⁹Transition: 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.
However, in practice this is essentially a change in title only, with no significant alteration in responsibilities—so it can reasonably be implemented immediately. This change applies only in England and Wales.
¹⁰Transition: 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.
However, in practice this is essentially a change in title only, with no significant alteration in responsibilities—so it can reasonably be implemented immediately. This change applies only in England and Wales.
¹¹https://www.charitycommissionni.org.uk/media/1411/20190703-arr07-guidance-for-independent-examiners-v20.pdf (section 3.1)
¹²Transition: 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.
However, in practice this is essentially a change in title only, with no significant alteration in responsibilities—so it can reasonably be implemented immediately. This change applies only in England and Wales.
¹³Transition: 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.
However, in practice this is essentially a change in title only, with no significant alteration in responsibilities—so it can reasonably be implemented immediately. This change applies only in England and Wales.
¹⁴Transition: 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.
However, in practice this is essentially a change in title only, with no significant alteration in responsibilities—so it can reasonably be implemented immediately. This change applies only in England and Wales.
¹⁵Transition: 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.