Independent Examination of Charity Accounts

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Charity law requires trustees to prepare accounts and annual reports for their charity to tell donors and others interested in the work of the charity what the charity is set up to do, what it has done in the year and how it has raised and spent its money. Often these accounts will not need a full audit but they may be required by the Charity Commission to be reviewed by an Independent Examiner.

Charity Accounts

As a registered CIMA member, Sheila Bury is both appropriately qualified and experienced in conducting efficient and straightforward Independent Examinations for large and small charities.

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:

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