Charity Independent Examinations

independent examination services for UK charities with income between £25,000 and £1 million. Our ICAEW chartered charity examiners make sure you meet Charity Commission requirements. 
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What is an independent examination?

Charities with an income between £25,000 and £1 million must have an independent examination. A chartered accountant confirms your records reflect your charity's finances and meet Charity Commission requirements 

Designed for smaller charities, an independent examination costs less and takes less time than a full audit. But donors and stakeholders can see your accounts are properly managed 

Audits vs Independent Examination Thresholds

If you own or manage a charity or social enterprises registered in the UK, it is important to understand whether or not your accounts need to be independently examined or audited. These requirements are guided by charity law and the Charity SORP, which sets out how charities should prepare their accounts.

Under 25k

Not required


  • Can prepare simpler Receipts & Payments accounts
  • Fewer reporting requirements under Charity SORP
  • Lower compliance burden for small charities

Exempt

£25k–£1m

Independent examination


  • Must be carried out by a qualified examiner
  • Confirms accuracy of financial statements
  • Ensures compliance with Charity Commission & Charity Law

Examination

Over £1m

Audit required


  • The audit must follow full accrual accounting
  • An audit provides the highest level of assurance
  • Required under charity law for larger charities

Audit

There are some exceptions and other factors to consider when deciding what applies to your charity. In Scotland, an independent examination is required regardless of the income level.

Our clients

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Why Charities and Non-Profits choose David Howard

We provide accounting services for Charities and Non-Profits. 

  • accountants in Surrey
    Fast turnaround and minimal disruption. Your team stays focused on running the charity
  • accountants in Surrey
    Fulfil your statutory responsibilities at an affordable level
  • accountants in Surrey
    Demonstrate your credibility to donors, funders and regulators, helping you access future grants
  • accountants in Surrey
    Protect trustees from liability by ensuring accounts are compliant, accurate and any issues are flagged early
  • accountants in Surrey
    Reduce risk and improve performance by challenging existing assumptions and practices.
  • accountants in Surrey
    Strengthen financial controls to use funds efficiently and lower risk by challenging current assumptions and practices

 

Get a free consultation with a charity accountant

Get a free, no obligation consultation with a charity accountant. 
accountants in Surrey
4.7 stars
Google rating
accountants in Surrey
Trusted by 70+
Charities