Independent examinations for charitable organisations

The Charity Commission has recently published updated guidance in respect of independent examinations for charitable organisations.


The new directions have been mandatory for any independent examination reports signed since the 1st December 2017.


The issue seems to be in response to the increase in the audit threshold for charities meaning there is a much larger number of charities with higher income levels caught within the independent examination routine.


Therefore, the new guidance is in place to ensure that there is sufficient oversight of those charities to ensure that accounts are prepared correctly and are transparent and there is an increased level of responsibility for the independent examiners.