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 Superseded).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.

SDN