Community Accountancy Quality

Standards (Background paper)

March 2008

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Finance Hub
Charities Aid Foundation
St Andrew’s House
18-20 St Andrew’s Street
London EC4A 3AY
Tel: 020 7832 3016
Email: financehub@cafonline.org
Web: www.financehub.org.uk

Delivery agent details

Community Accountancy Self Help (CaSH)

1 Thorpe Close
London
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Tel: 020 8969 0747
Email: tom@cash-online.org.uk
Web: cash-online.org.uk

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Content list

1 Executive summary.............................................................................................. 4
2 Background.......................................................................................................... 5
3 Recommendations: .............................................................................................. 6
4 Guidance Notes ................................................................................................... 8
4.1 Introduction.................................................................................................. 8
5 The Service Delivery Standards ........................................................................ 10
5.1 Case Work................................................................................................. 10
5.2 Services..................................................................................................... 10
5.3 Payroll ....................................................................................................... 11
5.4 External scrutiny........................................................................................ 11
5.5 Consultancy............................................................................................... 12
5.6 Training ..................................................................................................... 12
6 Supporting Standards ........................................................................................ 14
6.1 Marketing................................................................................................... 14
6.2 Publications ............................................................................................... 14
7 Organisational Quality Assurance...................................................................... 15

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1 Executive summary

1. Community Accountancy Services (CASs) provide services and advice on

financial management, accountancy and tax to voluntary and community
organisations (VCOs). Charities have their own set of accountancy rules reflecting
fund accounting and the Charities Act SORP. In virtually the whole of England,
CASs are the only organisations that teach this knowledge set.

2. There are 80 CASs in England employing 105 full-time equivalent staff. The
distribution of CAS is very uneven, resulting in a postcode lottery for services. 90%
of VCOs that would benefit from a CAS are unable to access one. 24% of CAS
clients come from BME communities, three times as high as the proportion of people
from ethnic minorities in the UK. Every £1 spent on community accountancy
generates £5 in extra services for vulnerable people and taxes for the Treasury.
Generally, CASs are very weakly funded.

3. The Quality Standards are specific to community accountancy and cover the
following seven areas:
• One to one advice and coaching in financial management and accountancy.
• Courses covering the above.
• Newsletters, fact sheets and web sites.
• Payslips and payroll services including payslips and management of BACs
payments for other charities.
• Independent Examinations of charity accounts.
• Book-keeping services.
• Installing accounting software.

4. Financial management for charities and community organisations is based on

fund accounting and follows regulations derived from the Charities Act. There is no
formal qualification for community accounts. As one cannot recruit a qualified
community accountant, it was felt necessary to identify the knowledge set and draw
up a system by which a training needs analysis could be undertaken. The
competencies workbook covers 25 areas of knowledge, is split into two levels and
links the competencies to staff grades.

5. The Quality Standards and the Competences together provide a system for
encouraging quality Community Accountancy in England. The system is voluntary
and self-certifying as is normally the case when Quality Standards are introduced to
the voluntary sector. The major issue is to get it adopted in a sub sector that is under
funded and over worked. Community accountants who support it will find they are
too busy to implement it and others will see it as an extra chore that they could do
without. So there is a risk that only a handful of Community Accountancy Services
(CASs) will adopt it.

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2 Background

Whether or not a voluntary organisation has access to a Community Accountancy

Service is a postcode lottery. Even where such a service exists, there is no
assurance that the service provided will be adequate to the voluntary organisation's
needs, or that it will be both consistent and to a good standard.

Recognising that provision is both patchy and of variable consistency and quality, the
Community Accountancy National Network has embarked on a number of initiatives
to address these issues, of which the publication of these Quality Standards are a
part.

The standards, covering the delivery of all the services which Community
Accountancy Services commonly provide, are set out in an Excel workbook.
Explanatory notes and guidance on how to apply the standards are set out in an
accompanying set of Guidance Notes.

The approach adopted is that described in "Managing Quality of Service" by Alan

Lawrie, published by the Directory of Social Change, ISBN 1 873860 86 2, especially
Chapter 5, and the lay-out of the Workbook follows that of the table on page 75 of
this book, albeit with columns and rows transposed.

These Standards do not in themselves provide quality assurance, but they are an
important and integral part of quality assurance, since they define the standards
which clients can expect and the means by which the quality of the services delivered
can be monitored.

Quality systems require not only standards, but also policies, processes and
procedures. The processes are implicit in the way the standards are grouped, but this
does not preclude a Community Accountancy Service adopting these standards,
establishing formally documented processes. At present, there are no common
procedures setting out how in detail the services within the standards are to be
delivered, and it is anticipated that these will be written by individual Community
Accountancy Services, based on their own ways of working.

One of the standards is that Community Accountancy Services adopt, if they have
not already done so, an existing quality system. Examples of such systems are
PQASSO, BS EN9000/9002, TQM, Legal Services Quality Mark, Investors in People
and EFQM. Which one to use, is not prescribed, since all have advantages and
disadvantages, and some are tailored, like the Legal Services Quality Mark, to a
particular sector. Initially, self-assessment systems will be acceptable, but
increasingly, Community Accountancy Services will be expected to move towards
externally assessed systems.

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3 Recommendations:

• Encourage funders to require new Community Accountancy Services (CASs)

to adopt Quality Standards. Quality Standards are included as good
practice in the tool kit on how to set up a CAS and should be publicised to
funders with details about the tool kit.

• A lot of bulk e-mail ends up in Spam filters and is never read, so we would opt
for hard copy publicity, phone calls and e-mail. Action: produce publicity
material for local authorities and other funders on the advantages of setting
up a CAS.

• Leaflet produced by end of October 2009. Circulated by end November 2009

to 300 funders with follow up phone calls to check they have received it and
encourage them to read it.

• Provide training and information on the Quality Standards. Run 8 days of

training a year in venues throughout England to promote the standards and
help CAS to measure themselves against the standards. Through the
training, help CASs to write action plans for the achievement of compliance
with the Quality Standards. Completed by end of January 2009.

• Provide 40 days p.a. of one to one support to help CASs adopt the system.
Completed by end of March 2009.

• Provide web based examples on how two different CASs have created action
plans to help with the adoption of the standards. Completed by end of
October 2008.

• Provide funding so CASs can free off the management time to adopt the
system. 15 CASs funded by end of December 2008.

• Provide a web based Customer Management System, to make the

administration and implementation of the system easier and cheaper.
Completed by end of March 2009.

• Provide funding for the costs of CASs peer supervision for at least 5 years, by
which time CAS should have grown sufficiently to be able to fund this
themselves. 5 CASs signed up by end of December 2008.

• Community Accountancy is a specific knowledge set linked to the Charities

Act regulations and the needs of small community organisations. There is no
qualification for this knowledge set. A Community Accountancy
Competences workbook was produced with the Quality Standards. The
competences have drawn heavily from the work of CASH and it may be that
other CASs using different delivery models will require additional
competences that are not featured in the current set, or will take the view that
some competences should be optional because they do not relate directly to
the model of delivery they are using.

• Develop the competency framework, extending it in the areas of

computerised accounts and contracting. Update it as regulations change.

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 Consult with CASs on the competences and the grading structure that is
contained in the same document. Work to be completed by March 2009.

• To convert the competences into occupational standards and link them to the
occupational standards of SKiLD at NAVCA and FANN.
• Work to be completed by October 2009.

• Provide a set of web based fact sheets and training materials for the full
competences/knowledge set, so community accountants can easily source
the knowledge set through distance learning. Some of this material already
exists in a range of fact sheets on various web sites. Initially a system of links
could be produced to appropriate source materials for each area of
knowledge and new fact sheets produced to cover the gaps. Latter, it would
be more efficient to develop this into a single source of learning materials so
the material is tailored for quick learning and the specific requirements of
community accountancy.
• Set of links and fact sheets covering gaps to be produced by March 2009.
• A full set of web based fact sheets to be produced by March 2010.

• Create level 3 and level 4 NVQs in Community Accountancy so CASs can

provide in-house training and training for emerging CAS on the knowledge set
in community venues throughout England. The qualification to be available by
end of December 2009.

• To research the steps that community accountants will have to take to

achieve Adult Learning Inspectorate (ALI) status and put in a programme for
achieving this. ALI status is one of the Quality Standards.
• Completed by end of December 2009.

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4 Guidance Notes

4.1 Introduction

The Standards, currently in the form of an Excel work-book are broken down into the
following areas of service delivery
• Case Work , including provision of advice lines and referrals to other agencies
• Services, including book-keeping, accountancy, and management and final
accounts
• Payroll
• External scrutiny, covering Independent Examination, provision of a
Reporting Accountants report and audit
• Consultancy, including computerising accounts and supply and support of
accounting software
• Training
There are other standards covering marketing and publications, and finally a
separate quality standard requiring all Community Accountancy Services to
have in place a recognised Quality Assurance system for their organisation.

The standards for all areas, whether service delivery or support, are grouped under 4
column headings
• What is the standard?
• How will it be monitored?
• What rights will users have?
• How will the organisation ensure that the standard will be met?
These 4 elements are linked in each row, the numbering system and the grid lines
serving to clarify the connections.

After the 4 columns defining the standards, there are another 4 columns, 3 for use in
evaluating compliance and the last to show that the standard is not relevant (because
that particular service or element of service is not undertaken by the Community
Accountancy Service doing the evaluation.

Compliance with the standards is to be determined by self-assessment. For the

principal areas of service delivery – case work, services, payroll, external scrutiny
and training – one of the standards is the need for a system to be in place for
monitoring and evaluating the quality of the service being delivered. These will need
to reflect both the ways of working of the organisation applying the standards and the
organisation’s own approach to quality assurance, since having an organisational
quality system in place is another of the standards. It follows that it will not be
possible to evaluate unequivocally whether or not any organisation complies, either
in whole or in part, with the standards set out in this document until the quality
assurance systems covering the principal areas of service are in place. That said, it
is possible to do a first evaluation, using existing knowledge and information as
qualitative measures, to identify potential areas of significant non-compliance.

Certain of the standards, for example the qualifications and experience of the staff,
are capable of objective measurement upon the adoption of the set of standards. If
all staff have the qualifications desired, then the “Compliance – full” column next to
the standard is ticked. If some staff have and some staff haven’t the requisite
qualifications, then the “Compliance – part” column next to the standard is ticked. If

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no staff have the qualifications, then the “Compliance – not” column next to the
standard is ticked.

To use another example, the maintenance of proper client files is commonly a

standard, and there is usually sufficient detail about the information to be held on file,
typically a summary of the client’s problem and the answer given, specified in the
standard to allow a judgement both about the adequacy of the file and the
appropriateness of the advice given.

A common theme throughout the standards is periodic review of a sample of a

community accountant’s work by a qualified supervisor or a peer. To achieve
compliance with the standard,
• reviews must be held at least 6-monthy
• the supervisor or peer must be technically competent
• the review must be rigorous enough for the reviewer to identify any significant
inadequacies
Note that the review which finds inadequacies is as compliant as the review which
doesn’t. A superficial review by an inexperienced reviewer should be marked as part
compliant.

These standards have not been pulled out of thin air, but derive from previous work
by CANN on common standards, which were published in a narrative document
entitled “Community Accountancy National Network - Common Standards - A Good
Practice Guide” These in turn were a compilation of the best practices of CANN
members, adjusted where necessary to permit wider use. With one significant
exception, all the standards are already being complied with, or worked towards, by
an existing Community Accountancy Service, although not the same Community
Accountancy Service. That exception relates to the qualifications expected of
trainers, which is discussed in more detail below.

Neither the standards set out in the Excel Workbook, nor especially these guidance
notes, should be looked on as the last words on the subjects. How the standards will
be interpreted in practice will be down to each Community Accountancy Service, with
these Notes serving as a starting point, and giving some insight into how to interpret
the standards in the real world. The standards themselves, and especially these
guidance notes will improve as and when feedback is received, especially in the form
of help and advice on how to evaluate compliance. The best way to provide feedback
is to post your comments, criticisms and suggestions on the CANN web-site.

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5 The Service Delivery Standards
Looking at the principal areas of service in more detail, starting with case work. The
numbers refer to the numbers assigned to the relevant set of standards in the Excel
Workbook. Note that Numbers 2 and 8 are not used.

5.1 Case Work

The Case work standards, which encompass advice line work and sign-posting to
other agencies, start by specifying the qualifications and experience which
Community Accountants should have. They then go through the sequence of events,
starting with the initial contact from a client, and culminating in a written agreement
establishing a long term working relationship that characterises the progression of
case work. Advice line work is included here, because there is, in reality, little
practical difference in how a client‘s question is handled, whether the initial contact is
to a formal advice line, or a general query to a Community Accountancy Service.

The key to these standards is the maintenance of proper client files, be these on
paper, or electronic, locally held or central. Proper client files in that for every
significant contact, a summary of the work done, issues arising, decisions made and
the advice given is recorded. Evaluation of the standards depends on reviews of
these files, both during desk reviews and supervision/peer reviews. Desk reviews
involve somebody other than the community accountant involved reading through a
small, randomly selected number of client files, checking that the files are adequate
and the advice given correct and appropriate in the circumstances.

Note that, if the standard of file-keeping is only part compliant, no subsequent

standard dependent on client files should be adjudged fully compliant. This gives a
further clue to the nature of the standards which are inter-dependent. Compliance
needs to be judged in the round, not just or only line by line, with assessment
consistent not only within a particular service but across services.

An area of the standards less likely to be familiar is “what rights will users have?”.
The related case work standards are all capable of assessment using information
which ought to be readily to hand. For the avoidance of doubt, where information is to
be given to clients, for example about the information kept in client files, that these be
subject to data protection rules, the extent/limitations of free services, and the scales
of fees, this must be in writing, for compliance to be adjudged full. Note that full
compliance can be given even if feed-back from clients is unsatisfactory, unless
satisfactory feed-back is explicitly the standard. Clearly, findings that there are short-
comings in the advice given, or negative feed-back is regularly received must be
causes for concern, even if the standard is otherwise met.

Note: 2 not used in the Workbook

5.2 Services

The principal features of this set of standards are that

• there should be letters of engagement setting out what work is to be
undertaken
• templates should be used, wherever appropriate and available.

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It is immaterial whether the letter of engagement originates with the client or with the
CAS. In practice, it may be expedient for the CAS to provide the letter using a model
letter from the CANN web-site. Appropriate templates for management and final
accounts, in a variety of formats are also available on the CANN web site.

The rationale in separating out preparation of end of year accounts from independent
examinations/audits is to accommodate those CASs which do not generally do
independent examinations/audits. For those CASs that both prepare end of year
accounts and carry out independent examinations, where one ends and the other
begins is a line impossible to draw, and the appropriate service and external scrutiny
standards will have to be evaluated for compliance in parallel.

5.3 Payroll

This set of standards is intended primarily for those CASs which provide an
organised, formal payroll bureau service, it being assumed that one-off or occasional
calculations of payroll are covered under the case work standards.

The standards assume that the payroll bureau services will limit themselves to
calculating gross and net pay, and PAYE and employer’s and employee’s NI, leaving
it to clients to handle the money.

Provide a complete service, including paying the client’s employees and HMRC

Since paying staff forms the lion’s share of most voluntary organisation’s
expenditure, the payroll standards are inevitably exacting, requiring qualified and
experienced staff, use of accredited software, professional indemnity insurance and,
where clients’ money is handled, an imprest bank account for clients money and
fidelity bond insurance. Assessing compliance is generally a matter of a straight-
forward comparison of records against the standards, with these either compliant, or
not.

Assurance that the service is performing the calculations accurately, making the
necessary deductions, paying people appropriately (where relevant) and informing
HMRC depends on desk and peer/supervision review of the records of calculations,
deductions and payments made, and the existence of adequate records, by
implication computerised, is clearly a pre-requisite.

As with other services, one of the standards is that clients be informed in writing of
the scale of fees, of the extent of any subsidies and other conditions.

5.4 External scrutiny

Audit is included, for completeness, though it seems probable that few community
Accountancy Services are registered auditors, which is a pre-condition. The
requirements to provide Accountants Reports seems also set to diminish, as
charitable companies move into the Independent Examination regime, but in the
meantime, a suitable set of standards is provided. Independent Examination is set to
increase in importance, and accordingly the standards covering independent
examinations, and compliance with them should be the focus and the priority for
those Community Accountancy services which carry them out.

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For those CASs that both prepare end of year accounts and carry out independent
examinations, as explained under Services, where one ends and the other begins is
a line impossible to draw, and the appropriate service and external scrutiny
standards will have to be evaluated for compliance in parallel. Indeed, much of the
examination will form an integral part of preparing the end of year accounts. What is
important is that Letters of Engagement are in place, appropriate templates are used,
for both of which the use of the example on the CANN website is commended, these
and other working papers are collected in a client file, together with the management
letter written to the clients and the formal independent examiner’s report.

In the case of external scrutiny, the quality assurance standard is built around the
peer review of each external scrutiny, before it is finally signed off and set to the
client. As with all peer reviews, compliance with the standard can be achieved with
an unsatisfactory review, though clearly this should be a matter of concern. For larger
CASs, peer reviews will normally be both internal and carried out for each scrutiny.
For smaller CASs, where there are no internal peers, the review will have to be
carried out by a Community Accountant from another CAS.

5.5 Consultancy

This also includes accountancy services not covered explicitly under Services (q.v.),
computerising accounts and supply and support of accounting software

The characteristic standard defining consultancy is that there should be a contract in

place between the CAS and the client specifying the work to be done and the price to
be paid. Note that a contract cannot be in place if the consultancy is provided free of
charge, though there should still be a letter of engagement. It would not be wrong to
treat such situations as case work.

Many CASs provide a service which involves moving groups form manual or spread-
sheet books to formal software accounting packages, typically Quick Books or
SAGE. Where a CAS is an enthusiastic promoter of a particular software package,
especially where it has an advantageous commercial relationship with a software
supplier, it need to be careful that any advice it gives to clients is genuinely impartial,
and the standards are intended to encourage this. Indeed, it is difficult to see how a
CAS which supplies only one software supplier’s products can ever be fully
compliant. That said, there will be many situations where a client seeks support for
an existing package, where the conflict of interest situation won’t arise.

The critical standard, as far as clients getting a computer accounting package is

concerned, is setting the system up initially. For full compliance, this needs to be
defined in general by the CAS and in particular to the client, with copies in the client
files and working documentation.

5.6 Training

The exception mentioned in the preamble to all the standards being derived from
existing good practice applies to the standards for the teaching qualifications for new
Community Accountants, that is, staff with a training role recruited after the standards
are adopted. Both the desirable and essential qualifications are based on the

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minimum qualifications now required of teachers/trainers engaged in the lifelong
learning sector in England (that is, all post 16 education – including Further
Education, adult and community learning, work-based learning and offender
education - which is publicly-funded) In the near future, few if any candidates for
applying for posts will have these new qualifications, and non-compliance will be
common-place.

The issue of the application of different standards to the qualifications and

experience of both existing and new staff exists throughout these standards, which
have to cater for those long serving staff, whose competence is not in question but
who are qualified only by experience, and those other long serving staff who are well
qualified as well as competent, but whose qualifications no longer comply with newly
established norms. In principle, it might be desirable for all staff to train to the new
standards, but in practice this will seldom be practicable, and accordingly cannot be
set as a credible standard.

The intention behind the training standards is that trainers when preparing and
delivering training should adhere to good practice. Nothing is set as a standard which
isn’t covered in the courses leading to the minimum qualification standards. Before
courses are delivered, and annually thereafter, the lesson plan is to be reviewed, as
is the trainer’s delivery style. Anonymous feed-back from trainees is essential. How
this is elicited is not prescribed, but “happy sheets” or questionnaires are customary.
Note that negative fed-back should still result in compliance, since the standard is
about obtaining feed-back, good and bad, though negative feed-back should always
be a cause for concern.

Many Community Accountancy Services offer the same limited selection of courses
year after year. Whilst there is no harm in this, especially if attendance is satisfactory,
the intention behind the standards is that the courses on offer should be informed by
an annual Training Needs Analysis of the voluntary sector in the CASs area of
operation. How a training needs analysis is to be conducted is not prescribed, but
compliance cannot be assumed without one.

There are a set of training standards around venues. Doing risk assessments,
assessing disabled access and providing appropriate multi-cultural refreshments
ought to be straight-forward if training is delivered in a training room entirely under a
Community Accountancy Services control, but many such Services provide training
at short notice in venues not of their own choosing, In such circumstances, unless all
venues are risk-assessed, disabled access is good and catering is beyond reproach
by any and all minorities a Community Accountancy Service could at best only be
part compliant.

The norm when considering quality assurance of service standards is for reviews to
be carried out by another community accountant, since only community accountants
will have the requisite technical knowledge, When considering training, the technical
content of the training is less important than the teaching skills of the trainer.
Accordingly, the training standards permit external reviews to be performed by
experienced trainers, irrespective of whether or not they are community accountants.
There is merit in getting an external reviewer who is not a community accountant,
even where such who are well regarded trainers are available, since they will bring a
different perspective.

Note: 8 not used in the Workbook

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6 Supporting Standards
Although not strictly services, CANN considers marketing and publications to be
sufficiently important to have standards included in this set in their own right, as
follows:-

6.1 Marketing

It is axiomatic that if you build a better mousetrap, the world will beat a path to your
door, but only if the world knows about it. It does the reputation of CANN members
no favours with funders if Community Accountancy Services are a well-kept secret
known only to existing users. Accordingly, the marketing standards are aimed at
encouraging Community Accountancy Services to advertise their services, use as
wide a range of media as possible, as widely as possible, and to all communities.
Subjective judgement will have to be made, but “in so far as is reasonably
practicable” is a well established principle, and applies here.

However, it is no better for a Community Accountancy Service’s reputation if it’s

advertising creates a demand which cannot be met, so another standard requires
such Services to
• adequately resource services it does offer
• not offer services it can’t deliver
The final marketing standard requires a Community Accountancy Service,
where services have to be rationed due to lack of resources or capacity (which will be
true for most, if not all, Community Accountancy Services) to set down its criteria for
determining priority of access. There will need to be a policy document made readily
available to the public, for example by being placed on the Community Accountancy
Service’s web-site.

6.2 Publications

Publications are an important way of getting financial information to voluntary sector

organisations. The standard encourages Community Accountancy Services to make
this information available in as wide a range of publications as possible, including,
but not limited to, facts sheets, newsletters and web sites. It is also a requirement for
full compliance that the publications be accessible, to be interpreted as telling people
what is available and making it as easy as possible for them to get hold of it. There
should be no shortage of material, since many Community Accountancy Services are
content for other Community Accountancy Services to use their information, with
acknowledgement, and in the future, the CANN web site will be a repository for much
of this. In addition, training material is a rich source of raw materials for publications.

Additional standards call for publications

• to be written in accessible language (tabloid English, rather than broadsheet)
• to be carefully proof-read
• to be kept relevant and up to date
• to be available in languages other than English, in so far as this is appropriate
and practicable

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7 Organisational Quality Assurance
The final set of standards relate to the requirement for all Community Accountancy
Services to adopt a Quality Assurance System appropriate to the organisation’s size
and needs. Many Community Accountancy Services which are run as a project by
other second tier organisations, principally Councils for Voluntary Service will already
have adopted or be working towards the adoption of a Quality Assurance System.
Which System is not prescribed, but suitable systems would be PQASSO, especially
now that an external accreditation option is available, and Investors in People. Larger
organisations committed to Total Quality Management might consider the BS
EN9000 series, or even EFQM.

Within the Quality Assurance System, there is only one requirement specified in
these Standards, and that is for codes of conduct covering conflicts of interest
affecting either trustees or employees, or both. Some of the trustees of many
Community Accountancy Services are drawn from the ranks of the trustees or
employees of organisations using that Community Accountancy Service, leading to a
potential conflict of interest whenever those organisations use the Community
Accountancy Service. In addition, some Community Accountants also do free-lance
work, and this can also lead to conflicts of interest.

Paul Boïelle
Community Accountancy Self Help
Issue 1 7th. February 2008

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Issue:- 1 Community Accountancy National Network
Quality Standards for Service Delivery -
Case Work
What is the How will it be • What rights will users have? How will the organisation ensure that
standard? monitored? the standard will be met? Compliance?
N/A
Full Part Not
1.A. 0. Case Work, 1.C.0. To be given accurate information and 1.D.0. 1.By employing suitably qualified
including Advice advice appropriate to the group's needs, staff proficient in the subject matter and
Line circumstances and capabilities experienced in the sector.
a. Essential:-
either a recognised accountancy
qualification at level 4 or above. (e.g.
AAT, ACCA, FCCA, ACA, CIPFA or an
accountancy degree.
or at least 2 years experience of
financial administration in the voluntary
sector.
1.D.0.2.By having Professional
Indemnity insurance which covers the
case work
1.D.0.3. By ensuring that the staff
undertake continuing professional
development (CPD) in line with the
requirements of their professional
association. Where they are not
members of a professional association,
for at least 30 hours a year
1.D.0.4. By ensuring that the staff
attend diversity awareness training
Upon joining the CAS

At least every five years subsequently

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1.A.1. Capture of 1.B.1. Log of 1.C.1.To be informed that
contact by
telephone/e-
mail/personal caller
> phone calls > records will be kept
> e-mails > the nature and extent of the records
> informal Interview

1.A.2.1. Where 1.B.2. Record caller's

problem is straight- details, organisation,
forward, provide question/problem and
direct answer, with e- answer/advice given
mail confirmation
where initial contact
by phone.
1.A.2.2. For an
advice line service,
provide direct
answer, with e-mail
confirmation

1.A.3. Where 1.B.3.Log of formal 1.C.3. To be informed that

question is not interviews
straight-forward,
arrange face to face
interview.
> records will be kept
> the nature and extent of the records
> the data protection rules are applied

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1.A.4. Face to face 1.B.4. Client file 1.C.4. Advise client of extent/limitation of
interview. free/subsidised service & scale of fees (if
applicable)
> Explore problem Client file is confidential & complies with data
and formulate advice. protection
> If immediate > Record of client's
answer not possible, details, organisation
arrange follow up and nature of
meetings/telephone problem.
support/e-mail
support.
> Test client's >Advice given
understanding
> Follow-up
arrangements (if
applicable)
> How understanding
was tested

1.A. 5. Sign-posting

1.A.5.1. Where a 1.B.5.1. By obtaining 8.C.1.1. To be referred to agencies 1.D.5.1.By maintaining up-to-date lists
CAS feed-back on the of
services delivered by
the agencies to which
clients have been
referred.
> cannot provide a > who can provide the service they seek > other voluntary sector agencies
service
> isn't the appropriate > Who are of an acceptable standard > competent service providers
agency
clients are referred to * Book-keepers
appropriate agencies
which may include * Accountants
for-profit
> book-keepers * Independent Examiners

18
> accountants * Payroll Bureaux
> payroll bureaux
1.C.5.2. Where no agency exists, to be advised 1.D.5.2. By reviewing the service
of this in writing provided by these agencies and outside
bodies
> At least annually
1.C.5.3. To be advised whether or not the referral
implies endorsement of the agency

1.A.6. Long term

involvement.

1.A.6.1. An agreed 1.B.5.1.Client file 1.C.5.1. Any costs/charges to clients set out in 1.D.5.1. By sending customer
programme of work writing in advance satisfaction survey questionnaires to all
and agreed long term clients where work is on-going
outcomes, in at least every six months
writing.
> Summary of work
done/advice given
> Progress assessed
since last meeting (if
applicable)
> Results of health
check

1.A.6.2. A financial 1.C.5.2. To terminate the agreement at any time 1.D.5.2. By keeping the details of
health check will (subject to paying any costs legitimately incurred) client's responses from the case worker
form part of agreeing
the programme of
work, with a further
check to evaluate
outcomes at the end
of the programme
(and annually where
the programme is on-

19
going.)

1.C.5.3. Not to be identified to the case worker

when responding to customer satisfaction
surveys

1.A.7. Case Work

Quality Assurance
1.A.6.1. A system in 1.B.6.1. 1.D.6.1.a. For larger CASs:-
place Supervision/Peer
Review
to monitor and a. of case workers Half yearly supervision by a supervisor
evaluate with
a. the standard of b. of advice line at least 2 years experience of case work
case work workers
b. the standard of experience of and recognised training
advice given on in managing case workers
advice lines
c. the
appropriateness of
signposting and
referrals
1.D.6.1.b. For smaller CASs, or a CAS
as a small service within a larger
organisation (e.g. a CVS):-
> Six monthly Peer Review with and by
an experienced CA from another CAS
1.B.6.1. Reviews of 1.D.6.2.a. Desk reviews of the client
files in a sample of cases
1.D.6.2.b. Review of log of calls and
a. case work advice given
b. log of calls and
advice given

20
 c. Referrals

Prepared by:- Paul Boïelle Community Accountancy Self help

Issue:- 1 Modification A • Date:- 22/02/2008

Services
What is the How will it be What rights will users have? How will the organisation ensure that
standard? monitored? the standard will be met? Compliance?
N/A
Full Part Not
3.A.0. Services
3.A.0.1. If one off, or
coaching/oversight,
treat as case work

3.A.1. Book- 3.B.1.Client file 3.C.1.Advise client of extent/limitation of 3.D. 1.1.By employing suitably qualified
keeping. free/subsidised service & scale of fees (if staff proficient in the subject matter and
applicable) experienced in the sector.
To prepare analysed > Summary of work
books of account done/information
which given to client
> meet the client's > Updated
needs monthly/quarterly (as
appropriate)
> conform to good
practice
3.A.1.1. Work
specified in written
terms of
engagement, with
agreed outputs and
scale of fees

21
 3.D.1.2. By using appropriate standard
templates

3.D.1.3. For larger CASs, by peer

reviewing the work done
3.A.2. Accountancy
3.A.2.1. 3.B.2.1. Format as 3.C.2.1. Advise client of extent/limitation of 3.D.2.1.1. By employing suitably
Management set out in the terms of free/subsidised service & scale of fees (if qualified staff proficient in the subject
Accounts engagement applicable) matter and experienced in the sector.
To prepare 3.D.2.1.2. By using appropriate
management standard templates
accounts which
> meet the client's
needs
> conform to good 3.D.2.1.3. For larger CASs, by peer
practice reviewing the work done

3.A.2.2. Final 3.B.2.2. Format 3.C.2.2. Advise client of extent/limitation of 3.D.2.2.1. By employing suitably
Accounts complying with free/subsidised service & scale of fees (if qualified staff proficient in the subject
Charities Act and/or applicable) matter and experienced in the sector.
Companies Act, as
applicable
To prepare final
accounts which
> meet the client's
needs
> conform to the
appropriate statutory
requirements
3.B.4.2. Standard 3.D.2.2.2. By using appropriate
sufficient for standard templates
unqualified
independent
examination/audit

22
 3.D.2.2.3 For larger CASs, by peer
reviewing the work done

3.A.3. Services
Quality Assurance
3.A.3.1. A system in 3.B.3.1.Review of 3.D.3.1. Desk reviews of the client files
place to monitor and client files and work done in a sample of cases
evaluate the standard
of the services

3.B.3.2. 3.D.3.2.a. For larger CASs:-

Supervision/peer
review of book-
keepers and
accountants
Half yearly supervision by a supervisor
with
> at least 2 years experience of book-
keeping and accountancy
> experience of and recognised training
in managing book-keepers and
accountants

3.D.3.2.b.For smaller CASs, or a CAS

as a small service within a larger
organisation (e.g. a CVS):-
> Six-monthly Peer Review with and by
an experienced CA from another CAS

23
 Payroll
What is the How will it be What rights will users have? How will the organisation ensure that
standard? monitored? the standard will be met? Compliance?
N/A
Full Part Not
4.A.0. Payroll

4.A.0.1. If one- off 4.C.0.1. To have net salaries, PAYE and
service, treat as Employee's NI deductions and Employer's NI
casework addition worked out accurately using methods
approved by HM Revenue and Customs and in a
timely manner
4.D.0.1. By employing suitably qualified
and experienced staff proficient in the
subject matter and having experience in
the sector.
4.D.0.2.a. Essential:-
NVQ/SVQ Level 2 in Payroll
Administration (or equivalent)

4.D.0.2.b. Desirable:-
NVQ/SVQ Level 3 in Payroll
Administration (or equivalent)
4.A.1. Payroll
Bureau Service

4.A.1.1. Terms and 4.B.1.1.. Client file 4.C.1.1. Advise client of extent/limitation of 4.D.1. 1. By having Professional
conditions including free/subsidised service & scale of fees (if Indemnity insurance which covers the
scale of fees and applicable) pay roll service
criteria for eligibility to
be publically
available in writing.
> Summary of work
done/information
given to client
> Updated
monthly/quarterly (as
appropriate)
24
4.A.1.2. Where 4.B.1.2. Analysis and
charges are less monitoring
than the cost of
providing the
service, priority to be
given to small VCS
organisations
representing
disadvantage groups
in priority areas with
1 to 5 staff, unless
conflicts with funders
requirements
> of clients
> of payrolls
processed

4.A.1.3. Software 4. B.1.3. Evidence

used to calculate that current version
PAYE and NI of software appears
deductions must on HMRC approved
comply with HMRC list at
Payroll Standard www.HMRC.gov.uk

4.A. 1.4. Returns 4.B.1.4. Evidence of

must be made to returns
HMRC in electronic
format
Copy in client files

4.A.1.5. Where the 4.B.1.5. Evidence 4.C.1.5. To be informed about the existence of a 4.D.1.5. By reviewing operation of the
bureau service that client account client account and fidelity bond insurance clients account and adequacy of the
includes paying exists fidelity bond insurance annually
staff
> Clients account > Accounting records

25
> Fidelity Bond > Certificate of
Insurance insurance
> Details of receipts
from clients and
disbursements made
in client file

4.A.1.6. Quality 4.B.1.6. Reviews of 4.D.1.6.1. Desk reviews of the client

Assurance of client files files in all cases
Payroll Bureau
Service
A system in place to > Authorities for
monitor and evaluate change
the standard of
external scrutiny
> Payroll calculations 4.D.1.6.2.a. For larger CASs:-
> End of year figures Half yearly supervision by a supervisor
with
> at least 2 years experience of payroll
work
> experience of and recognised training
in managing payroll workers

4.D.1.6.2.b. For smaller CASs, or a

CAS as a small service within a larger
organisation (e.g. a CVS):-
> half yarly Peer Review with and by an
experienced CA from another CAS

26
 External Scrutiny
What is the How will it be What rights will users have? How will the organisation ensure
standard? monitored? that the standard will be met? Compliance?
N/A
Full Part Not
5.A.0. External
Scrutiny

5.A.1. 5.D.1.By using as independent

Independent examiners suitably qualified and
examination experienced staff proficient in
independent examination
5.A.1.1. To CC63
requirements/as
ACIE
directions/as
professional body
directions, as
appropriate.

5.A.1.2. Specified 5.B.1.2. 5.C.1.2. Advise client of extent/limitation of

in written terms of free/subsidised service & scale of fees (if
engagement, with applicable) in writing
fee /scale of fees
specified.
> Client file
> Letter of
engagement
> Management letter
> Working papers
> Independent
Examiner's Report

27
5.A.2.
Accountants
Report

5.A.2.1. As 5.D.2.1. To ensure that the

professional community accountant preparing the
body directions accountants report is both suitably
qualified and a member of an
appropriate professional body

5.A.2.2.. 5.B.2.2
Specified in
written terms of
engagement,
with fee /scale of
fees specified.
> Client file
> Letter of
engagement
> Management letter
> Working papers
> Accountant's
Report

5.A.3. Audit
Note: Must be by
registered auditor
5.A.3.1. As 5.D.3.1. To ensure that the
Auditing community accountant carrying out
Practices Board the audit is suitably qualified and
Practice Note 11 registered as an auditor

5.A.3.2. 5.B.3.2
Specified in
itt t f
28
written terms of
engagement,
with fee /scale of
fees specified.
> Client file
> Letter of
engagement
> Management letter
> Working papers
> Auditor's Report

5.A.4. Quality
Assurance of
External
Scrutiny

5.A.4.1. A 5.B.4.1. Reviews of 5.C.4.1. To have assurance that external 5.D.4.1. For larger CASs, Peer
system in place external scrutinies scrutinies are carried out to the standards Review of each scrutiny before these
to monitor and required by statute are signed off
evaluate the
standard of
external scrutiny

5.D.4.2. For smaller CAs where this

is not practicable, six monthly Peer
Review with and by an experienced
CA from another CAS

29
 Consultancy
What is the How will it be What rights will users have? How will the organisation ensure
standard? monitored? that the standard will be met? Compliance?
N/A
Full Part Not
6.A.1. 6.B.1. 6.C.1. Client given signed copy of the contract 6.D.1. By employing suitably qualified
Consultancy, and experienced staff proficient in the
including any subject matter and having experience
accountancy work in the sector.
not covered
explicitly under
Services
> Client file
> Copy of contract
> Summary of work
done/information
given to client

> Updated
monthly/quarterly (as
appropriate)

6.A.1.1. 6.B.1.1. Contract

Characterised
by Formal
contract in place
Work specified in
written terms of
engagement, with
agreed outputs
and scale of fees

6.A.2.
Computerising
Accounts

30
6.A.2.1.
Accounting
software
support
6.A.2.1.1. If
informal, treat as
case work

6.A.2.2. 6.B.2.2.
Selection of
system
6.A.2.2.1. The > Client file 6.C.2.2. Client to receive letter of 6.D.2.2. To offer accounting software
accounting engagement/contract, including cost/price only from reputable suppliers which
software (and any information prior to work starting. has been assessed
associated
hardware) is
appropriate to the
client's needs,
ability to pay and
take account of
the clients'
abilities
> Analysis of client's > for suitability for the voluntary sector
needs and
capabilities
> Recommendations > for availability of support
in writing

6.A.2.3. Initial 6.B.2.3. 6.D.2.3. To specify the standard of

Set-up service to be achieved when setting
up new accounting software
> Client file
> Chart of Accounts

31
 > Sources of data
used to configure
software (e.g.
previous end of year
accounts/working
papers)
> Accounts prepared
by client using
software

6.A.2.3.1. The
initial set-up
(configuration of
software and
chart of accounts)
are appropriate to
the client's needs
and take account
of the clients'
abilities

6.A.2.3.2. Initial
training of client
is
> adequate

> appropriate

6.A.2.4. On- 6.B.2.4. 6.D.2.4. By employing suitably

going support qualified and experienced staff
proficient in the use of the accounting
software in the sector.
> is available > Client file
> Summary of work

32
 done/support
provided
* Updated
monthly/quarterly (as
appropriate)

6.A.2.5. Sign-
posting

6.A.2.5.1. To 6.B.2.5.1. Evidence

software that client has been
suppliers, for advised
after-sales
service
> Upgrades
> Annual updates

6.A.2.5.2. To 6.B.2.5.2. As for

external trainers other sign-posting
> Where
additional training
indicated

33
 Training
What is the standard? How will it be What rights will users have? How will the organisation ensure Comp
monitored? that the standard will be met? liance
? N/A
Full Part Not
7.A.0. Training
organised by CAS for
delivery to external
bodies

7.A.1. Training Needs 7.C.1. To be involved in the Training Needs

Analysis Analysis
Survey of wants and
needs of the Voluntary
and Community Sector
in the CAs area of
benefit

7.A.2. Course design 7.B.2. By 7.C.2. To have their 7.D.2.1. Another community
and preparation reviewing accountant should check that the
material and lesson plan is
appropriate, accurate up to date
> The lesson > Training needs
> Informed by plan
* Training Need > The training > preferred learning styles
Analysis materials
* Client feed-back > level of knowledge and previous experienc
* Target group taken into account when designing and preparing
the courses

7.A.2.1. Define learning 7.B.2.1. By

objectives reviewing the

34
 learning
objectives

7.A.2.2. Write a lesson 7.B.2.2. By 7.D.2.2. An annual review of course

plan reviewing the content and quality of training
Lesson Plan materials.

7.B.2.3. By
7.A.2.3. Prepare reviewing the
materials for a mixed training
ability group material
> have extra case
study material for
people who are going
to learn fast, and if
possible some very
simple material

7.A.2.4. Design in 7.D.2.4. Suitably qualified staff

audience participation

7.D.2.4.1.. Essential:-
a. For existing CAs
City & Guilds 7302 - Introduction to
the Delivery of Learning (or
equivalent)
b. For new CAs:-
City & Guilds 7303 - Preparing to
Teach in the Lifelong Learning Sector
(or equivalent)

7.D.2.4.2. Desirable:-
a. For existing CAs

35
 City & Guilds 7407 - Further
Education Teachers Certificate (or
equivalent)
b. For new CAs
City & Guilds 7304 - Certificate in
Teaching in the Lifelong Learning
Sector
7.A.2.5. A range of 7.B.2.5. By
delivery styles if reviewing
appropriate this might
include: power point,
flip chart, group
discussion, case
studies, tests and
quizzes
> The lesson
plan
> The training
materials

7.A.3. Venue 7.B.3. By 7.C.3. Refreshment, 7.D.3. Maintain a register of suitable,

reviewing the accessible and risk-assessed venues
venues for which is kept up-to-date
suitability
> Risk assessed > When first
used
> Accessible > Thereafter
annually
* By Public transport
* By the Disabled

7.C.3.1. if provided, must cater

> for vegetarians
> for cultural/religious diets

36
 7.C.3.2. If not provided,
> Venue
> Lunch break duration
must allow for participants to obtain reasonable
refreshment

7.A. 4. Course 7.B.4.1.Monitori 7.C.4. 1. To be asked to provide feed-back 7.D.4. Suitably qualified staff
delivery ng
> of participants > anonymity guaranteed

7.D.4.1. Essential:-
a. For existing CAs
City & Guilds 7302 - Introduction to
the Delivery of Learning (or
equivalent)
b. For new CAs:-
City & Guilds 7303 - Preparing to
Teach in the Lifelong Learning Sector
(or equivalent)

7.B.4.2. 7.C.4.2. To influence future courses 7.D.4.2. Desirable:-

Evaluation
> of course a. For existing CAs
delivery
* Feed-back City & Guilds 7407 - Further
from attendees Education Teachers Certificate (or
equivalent)
b. For new CAs
City & Guilds 7304 - Certificate in
Teaching in the Lifelong Learning
Sector

37
7.A.5. Training
commissioned from
CAS for delivery in-
house
7.A.5.1. Treat as
consultancy

7.A.6. Accredited
Training
where provided

7.A.6.1. Training 7.B.6.1. 7.C.6.1. To be treated as students following an 7.D.6.1.

accredited by the Open College Course
Open College
Network at Level
Entry/1/2/3
a. Either a. Either by registering with the Open
through College Network and following their
registration with quality assurance system when
the Open delivering these courses
College
Network and
following their
quality
assurance
system when
delivering these
courses

b. or coming to b. or by coming to an arrangement

an arrangement with a CAS that has registration.
with a CAS that
has
registration.

38
7.A.7. Quality
Assurance of
Training organised by
CAS for delivery to
external bodies
7.A.7.1. A system in 7.B.7.1. Of 7.C.7. 1. Participants asked to complete 7.D.7.1. For larger CASs,
place to monitor and training evaluations forms which provide an opportunity
evaluate the standard material to comment on or score:
of staining delivered to
external bodies
> Prior to first > The trainer's style a. Prior to first delivery, review of the
delivery, a lesson plan and material by another
check by experienced trainer
someone other
than the
originator that
the material
and lesson plan
are appropriate,
accurate and
up to date
> By review > Course content b. Annually, review of the material
either annually either by another experienced trainer,
or when or review by the team of trainers.
significant
changes in
regulations
occur, of
course content
and quality of
training
materials.
> Training materials

39
 > Venue
> Marketing and Administration

7.B.7.2. Of 7.C.7.2. As above 7.D.7.2. For smaller CAs where this is

training delivery not practicable, reviews with and by
an experienced trainer from another
organisation
> review of the
trainer's
performance in
delivering the
material

7.D.7.3. Desk reviews of the

evaluation forms, with feed-back to
trainers

7.D.7.4. a. For larger CASs:-

When first delivering training and
thereafter annually, observation and
adjudication of the trainer in action by
an experienced trainer from within the
organisation

7.D.7.4.b.For smaller CASs, or a CAS

as a small service within a larger
organisation (e.g. a CVS):-
When first delivering training and
thereafter annually, observation and
adjudication of the trainer in action by
an experienced trainer from outside
the CAS

40
 Marketing
What is the How will it be What rights will users have? How will the organisation ensure Comp
standard? monitored? that the standard will be met? liance
? N/A
Full Part Not
9. A.1. Marketing

9.A.1.1. The CAS 9.B.1.By recording 9.C.1. To be given realistic expectations about 9.D.1.1. By adequately resourcing the
has an how groups what the services can and cannot deliver services on offer
appropriate contacting the
marketing plan service for the first
in place time learned of the
service
This should 9.D.1.2. By not offering services
which cannot be delivered
> Advertise the
services available
and how these
might be obtained

> Reach all

communities and
sections of
communities in
the CASs area of
benefit

9.B.2. By reviewing 9.C.2. If the services on offer are capacity limited 9.D.2. When services are capacity
the advertisements , to be advised what the criteria for determining limited,
and the media in which groups will get priority are.
which they are
placed for
effectiveness

41
 > by setting criteria for determining
which groups are serviced and which
not

Publications
What is the How will it be What rights will users have? How will the organisation ensure Comp
standard? monitored? that the standard will be met? liance
? N/A
Full Part Not
10.A.0.
Publications

10.A.1..To 10.B.1. By 10.C.1. To have published material translated 10.D.1. Written publications will, in
provide regular reviewing, at least into BME community languages. so far as is practicable
financial annually, or where
information in there have been
an easily regulatory changes
accessible form
in a variety of
formats,
including
> fact sheets, > the range of > be reviewed by another community
publications accountant/the team before
publication
> newsletters, > aim for a reading age 12 (tabloid
> their content press)
* for grammar and spelling
* for technical matters
* for lay up - consistency of fonts,
indents, and spacing above and
below headings.

42
 Note, however, many refugees/asylum seekers
either cannot read in their mother tongue or can
not only read in their mother tongue, so
translation is not always appropriate.

10.D.2. When translated into BME

community languages, be proofread
by somebody who is not the person
who did the original translation.

10.D.3. Websites will take account of

PAS 78:2006 Guide to good practice
in commissioning accessible websites

Quality Assurance
What is the How will it be What rights will users have? How will the organisation ensure
standard? monitored? that the standard will be met? Compliance?
N/A
Full Part Not
11.A.0.
Organisational
Quality
Assurance

11.A.1. The CAS 11.B.1. Against the 11.C.1. To know that the CAS has adopted, has 11.D.1.By adopting an appropriate
has an criteria for the quality achieved and is maintaining a recognised quality quality assurance system
appropriate assurance system assurance system
quality selected
assurance
system in place,
including

43
> systems to > What is appropriate will depend on
identify any the size of the CAS, what services it
potential conflicts delivers and whether or not it is part
of interest. of a larger organisation.
> Essential:-

* A recognised system permitting

self-assessment
> Desirable:-
* A recognised system which is
externally assessed.

11.D.1.1. Including codes of conduct

for trustees and employees in conflict
of interest situations

44