ADDITIONAL CLARIFICATION to forthcoming Accounts Software Changes

I refer to my recent emails where I announced we were making certain accounts software changes on Tuesday 2nd April, as follows:

• Update Rules to allow Academy Trusts to file without a Charity number.
• Update Rules to reject submissions where use of revised / amended data items or dimension members occurs when accounts are not identified as revised or amended.
• Updating the FRC 2024 Taxonomy Suite.

I wish now to advise the following information relevant to the above.

  1. For the amended/revised accounts submissions, there will be filing rules that are specific to FRC 2024 taxonomy and beyond to accommodate the OriginalRevised dimension member name changes (i.e. Revised => CurrentlyStated and Original => Superseded). Without this change these rules will no longer work for FRC 2024.

  2. For the rule that checks that a Charity Registration number is present for accounts that use the Charities taxonomy (aside from Academy Trusts), the possibility of an Isle of Man Charity Number being tagged will be accommodated.