• Registered charities
  
• Excepted charities (often churches or scout or guide organisations)
  
• Many charities which are also registered as companies became eligible for IE for year-ends from 31 March 2009 onwards
  
• Charities whose governing documents/constitutions do not specify an ‘audit’
  
• Charities where there is not a donor or funder who requires an ‘audit’
  
• Charities that are ‘smaller’:
  

In England and Wales

Charities with (a) annual income not exceeding £1,000,000; and (b) gross assets not exceeding £3,260,000, must have an independent examination (unless an audit is required for some other reason).

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. Click here to download our thresholds charts for England & Wales

In Scotland

Charities with (a) annual income of less than £500,000; and (b) gross assets not exceeding £3,260,000 must have an Independent Examination (unless an audit is required for some other reason). Click here to download our thresholds charts for Scotland

In Northern Ireland

For accounting periods beginning on or after 1st January 2016, charities with an annual income of less than £500,000 must have an independent Examination, unless an audit is required by the governing document, another enactment, a funder, or for any other reason. Click here to access threshold guidance for Northern Ireland