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Useful links & Resources indepedent examiners and Charities
The UK Charity Regulators
Charity Commission for England Wales
The Charity Commission for England and Wales has produced a number of detailed guidance publications, including the key SORP 2026 documents and CC32 which you can find here.
Charity Commission Northern Ireland
The Charity Commission for Northern Ireland has made available extensive guidance, here. This includes, R&P and Accruals guidance, and how to complete the reporting forms.
OSCR
The OSCR offer a receipts and Payments Accounts Work Pack: Guidance booklet and have updated their advice on improving charity accounts. In addition they have a guide to external scrutiny.
Additional LinksOne of the commonest questions new charities, and charities converting to CIOs and SCIOs ask, is when they need to file their accounts. This article by Professor Gareth Morgan of Kubernesis, explains what you need to know: download. Independent Examiners are frequently asked to scrutinise the accounts of small non-charitable voluntary organisations. Download the wording for such reports here. You may also find the Small Charity Code of Governance of use, and this should be brought to the attention of the charities with which you work. Charity Commission: Internal Financial Checklist Excepted Charities – Update on Registration (extension to 2031)Managing Faith Charities as Trustees |
ACIE provides guidance for Independent Examiners to support their work. In 2019 a team led by Michael Brougham designed the Independent Examiner Workbook. This workbook is intended to guide you through the process of an independent examination and can be purchased as both excel and pdf. This link takes you to the non-Member site where you may purchase the workbook for £100. Members should purchase the workbook by contacting Admin@acie.org.uk for the 45% member discount. |