Summary: a guide to IE across the UK


 UK region When do you need an IE?  Who can carry out an IE? 
England & Wales

If your income is (a) above £25,000 but does not exceed £1,000,000 and (b) your gross assets do not exceed£3,260,000,

Note: Charities with an income not exceeding £25,000 are not required by law to have an Independent Examination, but may elect to do so.

For all accounts below £250,000 Trustees must choose an examiner they believe to have the requisite skills and experience. (An appropriate person).

For accounts £250,000 and over you must choose an Examiner who is comes from the list of professional bodies laid out in the 2011 Act, as amended by the 2015 Order.

Scotland All charities with an annual income of less than £500,000; and (b) gross assets not exceeding £3,260,000 must have an Independent Examination. The examination of R&P accounts can be carried out by anyone with the requisite skills. The examination of Accruals accounts must be carried out by members of the professional bodies listed in the 2006 Regulations.
Northern Ireland All charities with an annual income of less than £500,000 must have an Independent Examination. The examination of all accounts under £250,00 can be carried out by ‘an independent person’. Accounts over £250,000 must examined by a members of one of the professional bodies list in section 65 of the Charities Act.


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