
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
Why choose our independent examination services?
Our team of specialist charity accountants serve charities and non-profits across the UK. Established in 1973, we understand the unique challenges charities face.
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Cost effective. Meet your charity's statutory responsibilities at a lower cost than an audit
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Fast turnaround. Our efficient process is completed quickly with minimal disruption to your charity.
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Professionally qualified. ACCA, AAT qualified accountants, ICAEW chartered with recognised expertise in independent examinations.
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Charity expertise. Specialist charity accountants with expertise in Charity Commission requirements and sector-specific accounting standards.
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 independent examinations process
Our simple onboarding process helps get you compliant quickly without overwhelming you with paperwork
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Free consultation
Book a 1 hour free consultation to discuss your needs -
Tailored quote
Get a quote tailored to your charity's specific needs -
Detailed examination
Our examiners review your accounts, checking accuracy and compliance -
Report and completion
We prepare the independent examiner's report in the format required by the Charity Commission
Our clients
Trusted by businesses and individuals across Surrey and the South East
Why Charities and Non-Profits choose David Howard
We provide accounting services for Charities and Non-Profits.
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Fast turnaround and minimal disruption. Your team stays focused on running the charity -
Fulfil your statutory responsibilities at an affordable level -
Demonstrate your credibility to donors, funders and regulators, helping you access future grants -
Protect trustees from liability by ensuring accounts are compliant, accurate and any issues are flagged early -
Reduce risk and improve performance by challenging existing assumptions and practices. -
Strengthen financial controls to use funds efficiently and lower risk by challenging current assumptions and practices
Get a free consultation with a charity accountant
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