Preparing your PCC accounts
Please follow the link below to Parish Resources for detailed guidance on PCC accounts. This includes the link to the latest version of PCC Accountability: the Charities Act 2011 and the PCC, and example PCC accounts formats.
For example receipts and payments accounts, please see:
- Receipts and payments example accounts
- Independent examiner report template (receipts & payments accounts)
Independent examination of accounts
It is the responsibility of the PCC to appoint an independent examiner to examine their accounts each year. Most PCCs appoint an examiner who is happy to examine the PCC accounts without payment, though the PCC must be satisfied that the examiner has the requisite ability and experience.
If a PCC is struggling to find an examiner, we would always recommend that they seek help from others in their area or from a local firm of accountants. The fee should be negotiated with the individual firm as there are many factors which will affect the cost.
Submitting your PCC accounts to the diocese
PCC accounts should be submitted to the diocese each year following their approval at your APCM. Please ensure to submit a full set of accounts, including:
- a narrative report of the accounts;
- the receipts and payments account/SOFA;
- the statement of assets and liabilities;
- the independent examiner's report.
If you are unsure of the format required, please refer to the above examples for guidance.
We request that accounts should be submitted electronically wherever possible and sent via email to the finance department.
Alternatively, paper copies should be sent to our usual address: ODBF, Church House Oxford, Langford Locks, Kidlington OX5 1GF.
Have you submitted your parish finance return?
To complete your year-end accounting procedures, please ensure that you have also completed your parish finance return via the National Church's Parish Returns Online system. The deadline to submit these is normally 31 May each year.
Please visit our Parish Returns page for more information on how to do this and why this is so important.
For assistance with using this system contact the Diocesan Parish Returns Team via email or through the main switchboard on 01865 208 200.
I have already submitted my PCC accounts, do I still need to send in a parish finance return?
Yes please! Although they both record your PCC's financial activity for the year, their two separate formats serve different purposes.
Your annual accounts are part of your PCC's duty to ensure financial accountability. Your parish finance return collects your information in a consistent format with specially designed reporting facilities. This provides the diocese and the national Church a clearer understanding of your parish context so that we can all support you more effectively.
PCC accountability and the role of treasurer
The positive working relationship between treasurer and PCC is essential to ensure accountability. Treasurers should regularly report to their PCC on the state of the church's finances and work with the incumbent and standing committee.
PCCs should make sure that they have transparent systems in place which ensure that financial records are fully available to the Standing Committee; that those taking on the role of treasurer are known to the church community and that claims and payments being made are done with the full knowledge of the standing committee.
For further guidance on financial controls please visit: