Solutions for Businesses

FREE no obligation quote?

Please call us for a free no obligation meeting or a chat to discuss your needs  on 01438 716625 or 07941 442509 or send us an e-mail by clicking the box below.

Solutions for Individuals

Solutions for Charities

Independent Examiner's Reviews - Charities Only

Under the Charities Act 2011 (Charities Act) certain charities that cross a pre-determined threshold (currently £25,000) are required to have their accounts reviewed by an independent examiner, such as ourselves.

Our responsibilities for this work is laid out in section 144 of the Charities Act, which incidentally also stipulates the responsibility of trustees to determine whether an examination is needed, although in most cases trustees will ask us to help in determining this. Most trustees also tend to ask us to prepare their accounts in prescribed and acceptable format for submission to the Charities commission.

Under the Charities Act, it is our responsibility to:

•     examine the accounts under section 145 of the Charities Act,

•     to follow the procedures laid down in the general Directions given by the Charity Commission

         (under section 145(5)(b) of the Charities Act, and

•     to state whether particular matters have come to my attention.

Typically, under such an independent examination we would be required to review the accounting records kept by the charity and compare the accounts presented for examination with those records.  We would also look at any unusual items or disclosures in the accounts, and seek explanations from trustees.  It should be noted that an independent examination is not an audit and does not purport to give a 'true and fair' view as required in an audit report.