This manual provides important guidance for all PCCs in the preparation and scrutiny of their annual accounts and report. As charitable bodies, PCCs are required to follow the requirements of the Charities Act 1993, its associated Regulations and the Statement of Recommended Practice (SORP) for Charities. This book, produced by staff of the Archbishops" Council, provides guidance to help parishes meet the requirements of the law. Guidance is provided on: receipts and payment accounts; accruals accounts for all other PCCs; the selection of an independent examiner; the conduct of an examination of accounts; and the preparation of the annual report.