Practical guides on independent examination and audit for UK charities, CICs and social enterprises.
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4 articles on independent examination and audit.
New analysis of the Charity Commission register shows thousands of active charities are within a single strong fundraising year of each major compliance threshold. Here is what the data shows and what trustees need to do before income crosses each cliff.
9 min read
The independent examiner's report is the document the examiner attaches to your charity's accounts, confirming they have examined them and giving a negative-assurance conclusion. This post explains what the report must contain, walks through an illustrative example section by section, and sets out who can sign it.
11 min read
The answer depends on your charity's gross income. Below £250,000 (£500,000 for financial years ending on or after 30 September 2026) any independent, capable person qualifies. Above that threshold the examiner must belong to one of the Charity Commission's listed professional bodies.
4 min read
An independent examination is the lighter-touch external scrutiny option for smaller UK charities, sitting below a full statutory audit.
1 min read
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