I am a member who works in a large organisation...

The dilemma
I am a member who works in a large organisation. I’ve been asked to take a look at the accounts for a small local charity that I volunteer for and sign them off for the year.

I do not seek to be paid for this work, but I’m not sure if this is something that I should do and if it would create any conflict of interest.

Be sure you have sufficient expertise (section 330 of the handbook) and that you are transparent and uphold integrity (section 110) by declaring your position when signing them off.

You should also be guided by the CIMA members’ handbook, which states the following shall not be regarded as “accounting services”: “services to clubs, societies, charities or similar organisations provided with no contractual entitlement to remuneration and/or for an unsolicited gratuity in any one instance not exceeding £500.”

For the code and other online ethics resources, visit www.cimaglobal.com/ethics


CIMA does not provide legal, investment, professional or career advice. No responsibility or liability whatsoever is accepted for any error, omission or mis-statement (whetheror not arising out of negligence) or for any loss or damage sustained as a result of reliance on information supplied or comments made.


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