This series of guides is intended for those auditing and providing an overall advisory service to clients within specialist sectors. The books are designed to guide the audit practitioner through sector-specific advice including accounting and auditing, tax, payroll and the relevant legal background and professional regulations. The series is published in association with "Audit Briefing". This volume provides practical insight into advising and auditing charity clients. It incorporates the new Charities SORP and the requirements of the Charities Act 1992.