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.

Parish Resources accounting and reporting guidance

Example Accounts

For example receipts and payments accounts, please see below document, as well as the revised Charity Commission template for Independent Examination.

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, however the following list of accountancy firms are happy to be approached to provide an independent examination if a suitable volunteer cannot be found.   The fee should be negotiated with the individual firm as there are many factors which will affect the cost.

List of firms who may be approached to act as Independent Examiners (click to access list Independent Examination of PCC accounts)

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 Example Accounts section 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 31st May each year. Due to the restrictions we are currently under this deadline has been extended to 18th June 2021 for 2020 returns.

Please note that the Parish Returns online system features two separate Finance Return options to simplify the process of submitting your financial data. One version is for Parishes whose accounts are prepared using the Receipts & Payments format, and the other is for those using the Accruals method. 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 208200.


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, however, 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 support you more effectively.