The role of the Independent Examiner is to provide an independent scrutiny of the accounts. The purpose of this is to give the charity’s trustees, supporters, beneficiaries and the wider public, some independent assurance that the charity’s money has been properly accounted for and accounting records kept. The trustees of most charities are able to choose to have an independent examination instead of an audit. Independent examination is a ‘light touch’ scrutiny involving the examiner checking for specific matters only. If you are running a charity or “Not for Profit” organisation with an annual income greater than £25,000 you may require an Independent Examination when you submit your accounts to the Charity Commission.
For more guidance from the government website, please follow this link: https://www.gov.uk/government/publications/independent-examination-of-charity-accounts-trustees-cc31/independent-examination-of-charity-accounts-trustees