Lease accounting changes – next steps for charities

Mark Atkinson, Technical Director, Crowe U.K. LLP
Mark Atkinson is a Director in Crowe’s National Accounting and Audit technical team with a special focus on charities. He was, until recently, an Audit Director in the Social Purpose and Non Profits department and has many years of experience with non-profit entities. Mark is leading Crowe’s internal and external response to the changes in FRS102, producing both internal and external guidance and templates. Mark is part of the team which acts as technical adviser to the Housing SORP committee, which includes supporting them with updating the Housing SORP to align with the updated FRS102. The change in lease accounting is highly significant for the social housing sector and as such has been a focus of his inputs.

Naziar Hashemi, Partner & National Head of Social Purpose & Non Profits Organisations, Crowe U.K. LLP
Naziar Hashemi joined Crowe in September 2008 from a Big Four Firm as a specialist non profits partner. In addition to providing assurance services Naziar also provides advisory services to a range of charities. These include assignments from risk and finance function reviews, systems, benchmarking and performance measurements and governance reviews. Naziar leads Crowe's work on Donor Audits and has knowledge of institutional funding requirements having produced reports for a variety of institutional and governmental donors.

Session chair: Kristina Kopic FCA DChA, Head of Charity and Voluntary Sector, ICAEW
Kristina is a chartered accountant who has worked in and for the Not-for-Profit sector for over 15 years. Kristina trained at charity specialists Sayer Vincent and subsequently worked in finance roles at the Royal College of Nursing, Imperial College London and the Sainsbury Family Charitable Trusts. Kristina holds charity-specific qualifications in accountancy, law and governance and a Master in Voluntary Sector Management from Bayes Business School (formerly Cass).