The Accounting Regulations for The Non-Profit: A Comparative Study Between Egypt and UK

Abstract

The researchers have shed the light on the specific nature of NPOs by reviewing two models, the CAs in the Arab republic of Egypt and charities in the United Kingdom from legislative side and determine the most important organizational and financial aspects. And The Researchers found a rapprochement between the concept, characteristics and activities nature of both the CAs and charities, but the United Kingdom is more significantly regulated than Egypt in the legislative and accounting regulation, so the researcher will address in the next section the problems and challenges facing the NPS at the international level with a focus on the Egyptian CAs. Keywords: Accounting Regulations/ NPOs / CAs/ Disclosure.