The Trustees of the Charity for whom the Independent Examination is to be carried out have to be confident that the person conducting the IE:
- is independent
An independent examiner does not always need to be a professional accountant.
A person with ‘financial awareness’ and ‘numeracy skills’ should have the requisite ability to act as an independent examiner for Receipts and Payments accounts.
Trustees are responsible for appointing an examiner with the necessary skills and/or the required qualifications to undertake an IE.