Clubs & Associations IAAG, 5th Edition An Industry Accounting and Auditing Guide

A new edition, the comprehensive guide looks at all aspects of dealing with Working Men's Clubs and other cooperatives and not-for-profit entities. The information has also been updated to include the legislative requirements in respect of recent changes and consultations. Significant changes since the last edition include the introduction of the Clarity ISAs as well as updates to the Charities Act.

Clubs & Associations IAAG either in book or online format will provide you with a complete treatment of the procedures necessary to deal with clients within these sectors, as well as practical examples to put everything into context, all in one easy to reference guide.

Changes include:

• Updating the audit provisions for the changes resulting from the introduction of the Clarity ISAs with particular focus on the main changes and the risks and responses that firms need to introduce
• Updating the legislative requirements in respect of recent changes and consultations
• Updating the CIC provisions for developments since the last update
• Updating the provisions for Credit Unions for the changes in regulations and guidance
• Providing information on issues in development which will result in changes in the future
• Considering other topical issues for clubs and associations such as the impact of the Equality Act.

Subjects covered include:

• Appendix 1: XYZ Social Club and financial statements
• Appendix 2: Industrial Provident and Friendly Society disclosure checklist
• Appendix 3: Letters of engagement
• Appendix 4: Specialist programmes and forms
• Appendix 5: Letters of representation and letters of comment
• Appendix 6: Promoting bodies
• Appendix 7: Industrial and Provident Societies Act 1965 (with consolidated amendments to 31 October 2007)
• Appendix 8: Friendly and Industrial Provident Societies Act 1968 (with consolidated amendments to 31 October 2007)
• Appendix 9: Friendly Societies Act 1974 (with consolidated amendments to 31 October 2007)
• Appendix 10: Fines and penalties
• Appendix 11: Alteration of rules: examples