This guide aims to be an accessible resource to cover all eventualities relating to managing community share capital, i.e. withdrawable, non-transferable share capital in societies.
Financial rules, regulations and best practice for co-operative and community benefit societies are not the same as those for companies. Even financial advisors, accountants and/or auditors may have little or no experience in dealing with societies.
This guide sits alongside several publications which are aimed at practitioners and finance professionals focussed on the formal accounting practice and more technical guidance for societies.
This guide is for directors, trustees and staff of a co-operative, community benefit or charitable community benefit society.
A step-by-step tool to work towards launching a community share offer.
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