In the Winter edition of FE & HE Digest, we look below at the following topics:
- ESFA Financial Handbook – What to expect
- CC14 – Updated Charity Investment Guidance for trustees.
- Lifelong Learning Bill becomes law.
- FRED82 – Amendments to FRS102.
- Artificial Intelligence: Where does it fit within your organisation and should you have a policy for it.
![Talking friends with laptops](https://optimise2.assets-servd.host/mac-hud/production/Insights/FE-DIGEST-2-789x443.jpg?w=400&h=225&q=80&auto=format&fit=crop&crop=focalpoint&fp-x=0.5013&fp-y=0.3736&dm=1699283568&s=4e2d0c19c85696fea788b32b0f2d6a69 400w, https://optimise2.assets-servd.host/mac-hud/production/Insights/FE-DIGEST-2-789x443.jpg?w=600&h=338&q=80&auto=format&fit=crop&crop=focalpoint&fp-x=0.5013&fp-y=0.3736&dm=1699283568&s=af8f876772df99b2a5346a913a4ed625 600w, https://optimise2.assets-servd.host/mac-hud/production/Insights/FE-DIGEST-2-789x443.jpg?w=787.55555555556&h=443&q=80&auto=format&fit=crop&crop=focalpoint&fp-x=0.5013&fp-y=0.3736&dm=1699283568&s=d9bcb1e44538408bc419d919497cc0de 787w, https://optimise2.assets-servd.host/mac-hud/production/Insights/FE-DIGEST-2-789x443.jpg?w=786.85612788632&h=443&q=80&auto=format&fit=crop&crop=focalpoint&fp-x=0.5013&fp-y=0.3736&dm=1699283568&s=95e6cb2898a37ca4edd42a205a9f311e 786w)
Articles from the Winter 2023 edition
![Hot Desking](https://optimise2.assets-servd.host/mac-hud/production/Hot-Desking.jpg?w=400&h=225&q=80&auto=format&fit=crop&crop=focalpoint&fp-x=0.5&fp-y=0.5&dm=1694684864&s=561db06b032f9be2fdce30c7477ffd1d 400w, https://optimise2.assets-servd.host/mac-hud/production/Hot-Desking.jpg?w=600&h=338&q=80&auto=format&fit=crop&crop=focalpoint&fp-x=0.5&fp-y=0.5&dm=1694684864&s=c1aca48b56b98b323a7634d8eb1f8c88 600w, https://optimise2.assets-servd.host/mac-hud/production/Hot-Desking.jpg?w=787.55555555556&h=443&q=80&auto=format&fit=crop&crop=focalpoint&fp-x=0.5&fp-y=0.5&dm=1694684864&s=7363c034ac2c7a99dc7f54ee7abfc777 787w, https://optimise2.assets-servd.host/mac-hud/production/Hot-Desking.jpg?w=786.85612788632&h=443&q=80&auto=format&fit=crop&crop=focalpoint&fp-x=0.5&fp-y=0.5&dm=1694684864&s=db15612718a1d041493aa188534f75f5 786w)
CC14 – Updated Charity Investment Guidance for trustees
The Charity Commission for England and Wales have recently published updated investment guidance: Investing charity money: a guide for trustees.
![Man reading a book](https://optimise2.assets-servd.host/mac-hud/production/Insights/FE-DIGEST-4-789x443.jpg?w=400&h=225&q=80&auto=format&fit=crop&crop=focalpoint&fp-x=0.5&fp-y=0.5&dm=1699274569&s=c687ab375ec99709449a01e02102042f 400w, https://optimise2.assets-servd.host/mac-hud/production/Insights/FE-DIGEST-4-789x443.jpg?w=600&h=338&q=80&auto=format&fit=crop&crop=focalpoint&fp-x=0.5&fp-y=0.5&dm=1699274569&s=ae7e61fe29aa9f00ace8c76392f9270a 600w, https://optimise2.assets-servd.host/mac-hud/production/Insights/FE-DIGEST-4-789x443.jpg?w=787.55555555556&h=443&q=80&auto=format&fit=crop&crop=focalpoint&fp-x=0.5&fp-y=0.5&dm=1699274569&s=4cdc023b56a09d99c7e3bc4ca8d2e6dc 787w, https://optimise2.assets-servd.host/mac-hud/production/Insights/FE-DIGEST-4-789x443.jpg?w=786.85612788632&h=443&q=80&auto=format&fit=crop&crop=focalpoint&fp-x=0.5&fp-y=0.5&dm=1699274569&s=155bd3dd11d7ae327894fd81872f3781 786w)
Lifelong Learning Bill becomes law
The Lifelong Learning Bill will give adults loans that are worth up to £37,000 which will allow them to pay for full-time courses.
![Moutain landscape](https://optimise2.assets-servd.host/mac-hud/production/Insights/FE-DIGEST-5-789x443.jpg?w=400&h=225&q=80&auto=format&fit=crop&crop=focalpoint&fp-x=0.5089&fp-y=0.333&dm=1699274610&s=a1c992fac67a799f7ccf4917b79a5e3a 400w, https://optimise2.assets-servd.host/mac-hud/production/Insights/FE-DIGEST-5-789x443.jpg?w=600&h=338&q=80&auto=format&fit=crop&crop=focalpoint&fp-x=0.5089&fp-y=0.333&dm=1699274610&s=30bbb7426cfee385ed5e5f8ba85834b6 600w, https://optimise2.assets-servd.host/mac-hud/production/Insights/FE-DIGEST-5-789x443.jpg?w=787.55555555556&h=443&q=80&auto=format&fit=crop&crop=focalpoint&fp-x=0.5089&fp-y=0.333&dm=1699274610&s=ff5cd1fe7c91845f715d32c2c3704db3 787w, https://optimise2.assets-servd.host/mac-hud/production/Insights/FE-DIGEST-5-789x443.jpg?w=786.85612788632&h=443&q=80&auto=format&fit=crop&crop=focalpoint&fp-x=0.5089&fp-y=0.333&dm=1699274610&s=c0ac24eef4b57b1c519ec4a1f2bd5655 786w)
FRED82 – Amendments to FRS102
Financial Reporting Exposure Draft (FRED) number 82 has been released and consulted upon.
![Purple maze](https://optimise2.assets-servd.host/mac-hud/production/Insights/FE-DIGEST-6-789x443.jpg?w=400&h=225&q=80&auto=format&fit=crop&crop=focalpoint&fp-x=0.5&fp-y=0.5&dm=1699274713&s=33683ba63007c51d176e4cf2fb35bb66 400w, https://optimise2.assets-servd.host/mac-hud/production/Insights/FE-DIGEST-6-789x443.jpg?w=600&h=338&q=80&auto=format&fit=crop&crop=focalpoint&fp-x=0.5&fp-y=0.5&dm=1699274713&s=3331d62dad1a43bc819c2c30cbd59fea 600w, https://optimise2.assets-servd.host/mac-hud/production/Insights/FE-DIGEST-6-789x443.jpg?w=787.55555555556&h=443&q=80&auto=format&fit=crop&crop=focalpoint&fp-x=0.5&fp-y=0.5&dm=1699274713&s=43588b366c2b12bfdba1d3aab81f75d8 787w, https://optimise2.assets-servd.host/mac-hud/production/Insights/FE-DIGEST-6-789x443.jpg?w=786.85612788632&h=443&q=80&auto=format&fit=crop&crop=focalpoint&fp-x=0.5&fp-y=0.5&dm=1699274713&s=5b87ece2c7400d2d72b0cb5de4228f9e 786w)
Should your organisation have an AI policy?
Are you aware of the extent to which artificial intelligence (AI) is already integrated into our day-to-day experience?