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NOT-FOR-PROFIT
PART 2: CHARITIES RELEVANT TO PAPERS F1, F5, F7, F8, P2, P3 AND P5
The term ‘charity’ refers to the ¤ the advancement of the arts, activities. For example, Oxfam
SEVERAL PAPERS IN THE ACCA QUALIFICATION MAY FEATURE QUESTIONS
THESE INCLUDE PAPERS F1, F5, F7 AND F8. AT THE PROFESSIONAL LEVEL
ORGANISATIONS
FORMATION, CONSTITUTION Objectives may change over may, of course, be inherently
expanded or varied over time, originally founded as Doctor the extent to which they can rely
provided the underlying purpose Barnado’s Homes, to provide for on continued support, as well
remains. For example, Oxfam orphans who could not rely on as problems of internal control.
was originally formed as the family support. For example, many charities
Oxford Committee for Famine The development of welfare staff their shops with the help of
Relief in 1942, and its original services after World War II and unpaid retired people, but there is
purpose was to relieve the the increasing willingness of some debate as to whether future
famine in Greece brought about families to adopt and foster generations of retired people will
by the Allied blockade. Oxfam children resulted in less be as willing to do this for nothing.
now provides famine relief on a reliance on the provision of As many charities have to
worldwide basis. residential homes for children contain operating expenses
The governing constitution of but greater reliance on other in order to ensure that their
a charity is normally set down support services. As a result, objectives can be met, it is
in its rules, which expand on the the Barnardos charity had to often difficult or impossible
purposes of the business. Quite change the way in which it looked for them to employ full‑time or
often, the constitution dictates at maximising the welfare of part‑time paid staff to replace
what the organisation cannot do, orphaned children. volunteer workers.
as well as what it can do. Local charities are dependent Risks also arise from the
Charities plan and control on the support of a more limited social environment, particularly
their activities with reference population and therefore have to in times of recession, when
to measures of effectiveness, consider whether their supporters members of the public may be
economy and efficiency. will continue to provide the finance less disposed to give to benefit
They often publish their necessary to operate continuously. others as their discretionary
performance outcomes in order For example, a local charity household income is reduced.
to convince the giving public supporting disabled sports could There is some evidence of
that the good causes that they be profoundly affected by the ‘charity fatigue’ in the UK. This
support ultimately benefit from development of facilities funded by arises when the public feel
charitable activities. central or local government. pressurised by so many different
Every charity is confronted competing charities that they feel
MANAGEMENT by distinctive strategic and ill disposed to give anything to
Most charities are managed by operational risks, of which the anyone at all.
a Council, made up entirely of Council must take account in
volunteers. These are broadly developing and implementing Robert Souster is examiner for
equivalent to non‑executive its plans. International aid Paper F1
directors in limited companies. charities are vulnerable to
It is the responsibility of the country risk and currency Test how much of this article,
Council to chart the medium to risk, so plans have to take and Part 1 of the article
long‑term strategy of the charity account of local conditions in published in the September 2009
and to ensure that objectives countries whose populations issue of Student Accountant, you
are met. they serve. Many such countries have understood on the next page
Answer 3 Answer 2 Answer 1
The council would wish to There are many motives for The measures that might be
ensure that: giving to charities. In relation to used include:
¤ the commercial value of charities that finance research ¤ income in donations and
the premises/business has into illnesses and diseases, changes in income over time
been assessed by a suitably such as cancer research, many ¤ income by source – personal
qualified valuer people give because they or donations, corporate
¤ an appropriate rent would be their families have been affected donations etc
included in the lease to ensure personally by the illnesses and ¤ responses to campaign
that income would be at least diseases. They may give to initiatives such as television
that received under existing similar charities such as Marie adverts, newspaper coupon
arrangements, and that Curie nurses (who provide help advertising, appeals relating
appropriate steps would have for those affected by cancer) in to specific crises, and
been taken to secure the order to give something back to collection envelopes
highest possible rent those who have supported them. ¤ cost containment measures,
¤ the lessee would sign a Some give to charities because such as management costs
covenant to be bound by the they have a deep‑seated belief and other operating expenses
rules of the charity, as well as in what the charity does. (this is a particularly important
any covenants applicable to the A good example of this is factor, as some charities are
title to the land Amnesty International. criticised if administration
¤ the property belonging to A purely financial motive for costs absorb a high proportion
the charity could not be used giving is to avail oneself of of income)
in any manner inconsistent tax breaks, as most charitable ¤ income from
with the aims and objectives of donations can be set against commercial activities
the charity tax liabilities. ¤ numbers of
¤ any conditions applicable Some give because they regard volunteers attracted
to the lease would it as an expectation of society, or ¤ changes in mortality and
be applicable to any because they follow the example sickness in areas where relief
subsequent sub-lease, or of family and friends. has been provided.
that sub‑letting would be Another motive for giving is
prohibited/restricted simply that it makes some people
¤ the tenant would be a fit and feel good, or raises their profile
proper person. with others.
council of XYZ Charity?
might be imposed by the governing
organisation. What conditions
premises and land to a specialist
outsource the operation of its club
THEY SUPPORT ULTIMATELY BENEFIT FROM CHARITABLE ACTIVITIES.
OUTCOMES IN ORDER TO CONVINCE THE GIVING PUBLIC THAT THE GOOD CAUSES THAT
EFFECTIVENESS, ECONOMY AND EFFICIENCY. THEY OFTEN PUBLISH THEIR PERFORMANCE
TECHNICAL 63
STUDENT ACCOUNTANT 10/2009
65
TECHNICAL ARTICLES
PUBLISHED IN 2009 RELEVANT TO ALL ACCA QUALIFICATION AND CAT PAPERS
Visit www.accaglobal.com/ ¤ Taxation of capital gains Paper P5
Paper P4 OBU
¤ The risks of uncertainty ¤ Preparing your skills and
¤ Being an angel learning statement
¤ Toxic assets ¤ Working best with a mentor
¤ Share buybacks ¤ Grade ‘A’ Rap
FM Business School ACCA Student_accountant_ad_Sept_w192mm x h224mm
Chris Cain Michelle Parkes Cathy Ray Tori Hopkins Jan Weston Lee Dyke David Elliot Andy Till
30 years experience 9 years experience 13 years experience 6 years experience 11 years experience 7 years experience 17 years experience 5 years experience
74 QUESTIONS?
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port
68 ACCA NEWS
In the September 2009 issue with knowledge of international more involved in helping local
of Student Accountant we standards are in great demand. businesses. Cornwall is a
announced the results of this I aim to contribute to China’s fascinating place to work, and
year’s Simpson Scholarship growth, as well as benefit from will make for a challenging and
awards. Scholarship hopefuls its prosperity.’ rewarding career.’
had to show distinction in their
ACCA exams, and had to submit LUCY LEONARD KIOGORA, KENYA
an essay entitled How the award LANGDON, UK ‘I entered for a Simpson
of a Scholarship will help me to ‘I am still in shock Scholarship because I believed I
realise my full potential. In this from winning and was talented, but also because
issue, we find out about the five am utterly elated. serious financial difficulties
scholarship winners, and about I also owe thanks were slowing my exam progress.
ACCA NEWS
their successful essays. to my employers, Hodgsons When I found out that I had been
Chartered Accountants, who have successful my reaction was a
CATHERINE LEE, been a huge support and who are mixture of joy, excitement, and
SINGAPORE thrilled for me, making me even also challenge – I felt that I also
‘When I applied more determined to do well in wanted to leave a legacy, just as
for a Simpson my studies. Muriel Simpson FCCA had done,
Scholarship ‘I applied for a scholarship to but I also knew I had to achieve
I thought it gain recognition for my exam success in all the areas I had
would be a great achievements but also for a mentioned in my application.
honour to win, knowing it was helping hand as I have young ‘When writing
only presented to students of children, work full time, and my essay, I
sufficient merit. It was a great study. This requires considerable described how
surprise when I found out I had organisation and incurs a Simpson
won a scholarship, and I am now significant childcare costs so Scholarship
determined to do even better in the scholarship will make a big would help me
my studies to show I am worthy difference to my family. become a ‘role
of the award. ‘My essay focused on my model’ accountant, inspiring
‘In my essay, I explained life in Cornwall – a wonderful less fortunate but equally
how a scholarship would give place, but with limited job talented Kenyan students. The
me greater exposure within opportunities and above average scholarship would also help
the finance sector, while also bills. Professional training offers me become an ACCA member,
encouraging me to pursue my great potential, but is also a equipping me with the skills
ACCA studies. Although I am decision which can’t be taken and knowledge required to
currently based in Singapore, I lightly. I am motivated, however, help my local community make
aim to return to my home country by my two daughters, and I am the right economic decisions,
of China where the prestige of determined to show them that promote IFRS in Kenya, and help
the Simpson Scholarship will be a hard work and perseverance are fight corruption.
great help to my career.’ necessary for success. Although ‘I currently work for a
‘My plan is to become an they are too young to understand small company, but as I want
ACCA member within the next the sacrifices I am making, in the to achieve membership by
three years, and then to return end we will all benefit from my 2011, I need to join a larger
to China to play a small part hard work. organisation to gain the required
in harmonising international ‘I aim to become an ACCA practical experience. In the
and Chinese accounting rules. member in 2011; I hope to longer term, I want to become
China is growing very quickly continue working with my a partner in an international
and, as a result, accountants current employer, becoming accountancy firm.’
STUDENT ACCOUNTANT 10/2009
169
Find out more about the Simpson Scholarship
www.accaglobal.com/scholarship/
WINNER PROFILES
AMBITION TO INFLUENCE MY COUNTRY AND ACCA IS ONE WAY I CAN ACHIEVE THIS.’
‘THE SCHOLARSHIP WILL ENABLE ME TO FINISH MY ACCA STUDIES AND GAIN THE
SEHRISH
HUSSAIN
‘I am particularly interested
in Kenya’s financial investment ACCA
KHAN, PAKISTAN
‘I have always
sector, and in sustainable
development, subjects I CRITICISES
wanted to
show that I
discussed in my essay. I
believe that wiser financial ‘LACK OF
am among the best in my field
and considered the Simpson
decisions translate into better
job opportunities, which are
COOPERATION’
Scholarship as one way to
prove this. Having now gained
greatly needed in both Kenya
and Africa. I also feel we need to
ON GLOBAL
a scholarship I want to thank
ACCA for helping me realise my
promote sustainable development
more – through sustainability
STANDARDS
dreams, and for showing that reporting – in order to protect The International Accounting
anything is possible if you stick the environment and thereby Standards Board (IASB) and its
to your goals. The scholarship agriculture, a key source of US counterpart, the Financial
to guard against complacency not worsen, the view is that bankruptcies rose; investment in
followed its latest quarterly a sustained recovery is still staff fell at an accelerated rate;
Global Economic Survey, which someway off and that many and investment in capital projects
concludes that claims the economies are in a fragile state.’ weakened further.
world’s economy is recovering The survey, which canvassed Confidence was higher in Asia
are based on fragile evidence. 1,200 finance professionals in 92 Pacific, Africa and Central and
Helen Brand, ACCA’s chief countries, shows that those who Eastern Europe than in Western
executive. Said, ‘Our survey shows saw improvements in conditions Europe and the Americas.
NETWORKING
IN MOSCOW
In August, ACCA Russia
staged a networking evening
in the ballroom of Moscow’s
Leningradskaya Hilton Hotel,
aimed at helping students to
stay in touch with each other
while preparing for exams. This
was in response to feedback
obtained from students, that
indicated that many wished to
find a partner to revise with,
or simply wanted to exchange
information on ACCA with
fellow students.
ACCA Russia also invited those
who had stopped their studies ACCA KNOW-HOW WINS TOMASZ THE PRIZE
to attend, to encourage them Tomasz Kociolek (pictured, centre) is the winner of a quiz organised by
to re-engage and continue their BPP Professional Education in cooperation with ACCA Poland. The quiz
ACCA education. The event was tested students’ knowledge about the ACCA Qualification, including key
well received, and included the dates, syllabus content and learning points. Tomasz won the choice of a trip
opportunity for students to ask to Paris or a free ACCA course – and chose the course. He was presented
questions of ACCA Russia’s with his prize by Małgorzata Sawicka, head of ACCA Poland (pictured, left)
national office. and Wojciech Krynski, managing director of BPP in Poland (pictured, right).
STUDENT ACCOUNTANT 10/2009
71
Read ACCA’s paper on green taxation in a recession
www.accaglobal.com/pubs/about/public_affairs/unit/global_briefings/green_tax.pdf
CHINESE JOB-HUNTING
WINNERS CELEBRATED
Li Tong, an ACCA student at Grand
the University of International
Business & Economics in
Champonship
winners (left
NEWS IN
Beijing, has won ACCA China’s to right): BRIEF
Job Hunting Competition held Zhang Shu,
in Shanghai in July. The annual Wong On Yu, UGANDA: PASSION URGED IN
contest for university students Li Tong receive FINANCIAL JOURNALISM
is staged regionally in Beijing, their awards Financial journalism needs
Shanghai, Guangzhou, Chengdu from May passion and accuracy,
and Hong Kong. Law, director, delegates were told at a
More than 200 students and ACCA China forum staged by ACCA and
guests witnessed an exciting Uganda’s regulatory body,
and fiercely fought contest, when handling the challenge the Capital Markets Authority
while live broadcasting on sina. questions’. Runner-up was Wong (CMA), aimed at helping
com enabled the public to On Yu, of the University of Hong ACCA and CMA understand
watch at home. The judges were Kong, followed by Zhang Shu, how to support accountancy
impressed by Li Tong’s ‘pleasant who studies at the Southwestern and finance journalists
and confident presentation’, University of Finance & and commentators. Lucille
especially his ‘professionalism Economics in Chengdu. Isingoma, country manager
for ACCA Uganda, said
‘Although issues around
Green taxation is politically pain caused. Public trust in green UNITED ARAB EMIRATES:
essential, not just politically tax systems is vital; government ACCA DUBAI HONOURED
correct, ACCA has pronounced and policy experts need to strike a ACCA is among 80
in a recent paper. But it says balance between the need to raise businesses presented with
the use of environmental and revenues and the environmental certificates of appreciation
green taxation to boost falling tax objective underpinning the policy. by Dubai Knowledge Village
revenues needs careful planning The trouble is, they’ll hurt.’ (DKV) for its association
– and warns governments that ACCA has come up with five with the free trade zone and
carbon taxes will not be the key recommendations on green contribution to its success
panacea national governments taxation – the taxes should as a global destination for
are probably expecting. be globally coordinated and human resource management
Chas Roy-Chowdhury, ACCA’s synchronised; they must be and learning excellence.
global head of taxation, says, designed carefully, with results Deepak Chainani, country
‘We’re not advocating tax analysed; governments should manager for ACCA Middle
hypothecation – where a tax consult both the electorate East, said, ‘We opened
is explicitly raised to fund the and business; benefits must our office in the Dubai
development of a specific be explained; and taxes should Knowledge Village some five
service. Green taxes need to be be explicit and transparent. years ago, and we have both
transparent and unambiguous Roy‑Chowdhury said, ‘Governments greatly enjoyed and benefited
so the public and business must use tax policy as an from our time in this vibrant
understand what benefits are instrument of positive change – business centre.’
going to result for the potential that’s the challenge for the future.’
Our training aims to take you beyond
passing, but providing a solid foundation for
work. We cover the syllabus equipping
graduates with the basic competencies
required to deliver their role efficiently in
their organisation.
1
PwC SEAPEN Region comprises Malaysia, Thailand, Vietnam, Cambodia and Laos. Over Shortlisted candidates will be notified.
3000 people across these five countries share knowledge, resources and experience to
best serve our clients’ needs across the region.
*connectedthinking
© 2009 PricewaterhouseCoopers. All rights reserved. “PricewaterhouseCoopers” refers to the individual members of the PricewaterhouseCoopers organisation in Malaysia each of which is a separate legal
entity or, as the context requires, other member firms of PricewaterhouseCoopers International Limited, each of which is a separate and independent legal entity. CS2472
74 RESOURCES
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78 INTERACTIVE
SEND US
YOUR VIEWS
SHARE YOUR TIPS, STORIES AND
EXPERIENCES WITH STUDENT
ACCOUNTANT AND WE’LL PUBLISH
THE BEST
Do you have any tips on CV writing, job hunting
or developing a good interview technique?
Perhaps you have some funny or insightful
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other students?
Share your experiences with us and your fellow
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cover letter.
STUDENT ACCOUNTANT 10/2009
79
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80 CLASSIFIED
accaglobal.com/economy
ECONOMIC
ACCA @
OR
accaglobal.com/economy
CHALLENGES:
YF
UD
NEED HELP?
ST
Zenith Un
iversity C ECONOMIC
One place you can look is ACCA’s global
CHALLENGES:
economy microsite, which contains a range
oll
University
Zenith
ege
College
L LE
PE
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RDUA AD AST
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EF
EX
relevant
Oneresources, including
place you can ACCA’sglobal
look is ACCA’s technical
QUALIFIED & RELIABLE LECTURERS FREE ACCESS TO INTERNET economy microsite, which contains a range
thought leadership on global economic
of useful resources. The site aims to provide
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