AI, audits and appointments

In this episode of Charity Pulse, the trio discuss:

• A new voice for civil society: Vicky Foxcroft has been appointed as the new Minister for Civil Society, with responsibility for civil society, gambling, the National Lottery, youth, loneliness and digital inclusion.
• AI - friend, foe or just a tool?: Trussell has received the UK's first charitable donation completed entirely through an AI agent, prompting discussion about whether AI can streamline fundraising and grant-making, while raising questions around governance, data security, transparency and the growth of AI-generated applications.
• SORP vs thresholds - don't mix them up!: The new Charity SORP, which applies to accounting periods beginning on or after 1 January 2026, and the new statutory accounting thresholds, effective for financial years ending on or after 30 September 2026, are separate developments that are often being conflated. The audit threshold has increased to £1.5m and the independent examination threshold to £40,000.
• National Lottery Community Fund - proposed changes to 'good cause' definitions: The Fund is consulting on proposals to modernise the statutory framework to better reflect the range of community organisations and social infrastructure projects it supports.

Listen time: 25 minutes