Bookkeeping
Maintain clear records and fund movements through the year.
View serviceCharity compliance
Independent examination for charity accounts
A clear Charity Commission-compliant examination for eligible charities, with trustee queries resolved before the accounts are approved.
Definition of the work
Independent examination is proportionate external scrutiny
It is lighter than a statutory audit and does not provide an audit opinion. The examiner follows Charity Commission Directions and reports whether specified matters have come to their attention.
We confirm eligibility before starting, review the accounts against the records and consider funds, disclosures, unusual items and the trustees' annual report.
- Threshold, governing document and independence check
- Review of records, funds and charity disclosures
- Independent examiner's report for trustee approval
What it produces
One clear output you can use
Independent examination fileYear ended 31 March
Eligibility and independencePosition checked
Accounting recordsPosition checked
Restricted fund movementsPosition checked
Independent examiner's reportSigned
A worked example with illustrative figures.
Boundaries
What this does not include
- A statutory audit is not included and may be required by thresholds or another obligation. This is covered under Accounts and corporation tax.
- Day-to-day charity bookkeeping is not part of the independent examination. This is covered under Bookkeeping.
- Payroll and pension reporting are not included. This is covered under Payroll.