Trustees meet statutory reporting
This criterion evaluates whether the organization fulfills all its statutory reporting obligations in a timely, accurate, and complete manner across all applicable jurisdictions. This includes filing annual returns, financial statements, and regulatory documents with the Charity Commission (E&W), OSCR (Scotland), CCNI (Northern Ireland), Companies House (if a company), HMRC (CT/VAT/PAYE/Gift Aid), and the ICO (data protection). It requires maintaining accurate statutory registers, reporting 'event-driven' changes (e.g., trustee changes, address changes) promptly, and managing Serious Incident Reporting (SIR) effectively. In Islamic terms, this manifests Amānah (trust) through the preservation of accurate records (Qur'an 2:282) and Mas’uliyyah (accountability), ensuring transparent stewardship of community resources.
- Does the organization maintain an 'Applicability Matrix' defining all required filings for its specific legal form and jurisdiction(s)?
- Can you demonstrate reconciliation between the financial statements, Annual Return data, and internal finance systems?
- Show the Serious Incident Reporting (SIR) decision log for the last 24 months, including the rationale for 'no report' decisions.
- Are statutory registers (trustees, PSC, members) up to date, and were changes reported to the regulator within the statutory timeframe?
- Is there evidence of Board review and formal minute sign-off for the Annual Report and Accounts prior to submission?
- Copies of submitted Annual Returns and Accounts for the last 3 years with submission receipts.
- Companies House Confirmation Statements and filing receipts (if applicable).
- HMRC (CT/VAT/PAYE) submission receipts and ICO Data Protection Fee certificate.
- Completed 'Year-end Reporting Pack' including SORP disclosure checklist and reconciliation of accounts to return.
- Statutory Register extracts (Trustees/Directors/PSC) and evidence of change notifications.
- SIR Decision Log and correspondence with regulators regarding incidents.
| Level | Rating | Description |
|---|---|---|
| 5 | 5/5 | Excellence: 100% on-time; ≥98% first-time acceptance; all registers accurate; proactive public posting (Hisbah). |
| 4 | 4/5 | Strong: ≥95% on-time; ≥95% first-time acceptance; minor corrections only; all essential filings complete. |
| 3 | 3/5 | Compliant: 85–94% on-time; ≤1 late filing (no penalty); limited corrections; documented checklist used. |
| 2 | 2/5 | Weak: 70–84% on-time; recurring late filings or 1 penalty; incomplete registers or missing minor filings. |
| 1 | 1/5 | Non-Compliant: <70% on-time, multiple penalties, missing filings, or significant regulatory breach. |
Related Criteria
Discussion (1)
📋 **Version updated: 1.0.0 → 2.9.7** **Changes:** Updated islamic_references from mizan-297.json
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