1 December 2023

Charity Commission's New Traffic Light Display

Written by Rosie Timoney

The Charity Commission for Northern Ireland (the “Commission”) is rolling out a new display system which will indicate if a charity has submitted their accounts and reports to the Commission on time or late, and by how many days they are overdue if not submitted at all.

The Commission will be writing charities to notify them that the system will soon be live and that late filings against annual reporting deadlines could result in their register being marked in amber or red. An outline of the system can be found on CCNI’s website, here.

This is a major change to the register display and, once introduced, any charity which misses their submission deadline will immediately be flagged as amber or red – which may cause their supporters, service users and the public to ask why.

Registered charities in Northern Ireland have a deadline to submit their annual reports and accounts to the Commission as set out in legislation, namely section 68(3)a of the Charities Act (Northern Ireland) 2008.

Considering the roll out of the new system, charities will want to focus on ensuring that their organisation is preparing and submitting the necessary information in a timely manner and that steps are being but in place at operational and board level to support that.

For advice on the impact of the new system for charities in Northern Ireland, please contact Rosie Timoney or another member of our Charities team.

*This information is for guidance purposes only and does not constitute, nor should be regarded, as a substitute for taking legal advice.

About the author

Rosie Timoney

Senior Associate

Rosie is a Senior Associate in the Corporate team at Carson McDowell. Rosie has extensive experience of corporate matters, advising clients on the sale and acquisition of companies and businesses, corporate reorganisations and shareholder matters.

Related Insights

All Insights