ICAEW.com works better with JavaScript enabled.

Audit and other services

View articles relating to audit and other services within the charity and voluntary sectors.

Join the Community

Join the Charity & Voluntary Community and get access to premium content.

Find out more

Most articles are only available to Charity & Voluntary Community members. Log in or find out how to join.

Choice between audit and independent examination

Audit and independent examination are forms of external scrutiny for the financial statements (‘accounts’) of charities. The purpose of this paper is to highlight the main differences between them and what trustees need to consider in cases where they have a choice.

Many charities incorrectly report their accounts as qualified

This is exclusive item - please log in or subscribe to view this item.

Recent research by Sheffield Hallam University Business School has found that almost 96% of charities that reported their accounts as “qualified” wrongly answered the question.

ICAEW REP 144/16

Directions for independent examination and related guidance including proposals to extend independent examination to consolidated accounts.

Charity External Scrutiny Update

Listen to this free webinar where Nigel Davies, Joint Chair Charities SORP Committee, and Peter Taaffe, BwMacfarlane to discuss the proposed questions to Independent Examination Directives.

Charity Commission and ICAEW Audit Summit

This is exclusive item - please log in or subscribe to view this item.

On Friday April 17 the CVSIG and the Charity Commission held a charity audit summit at Chartered Accountants’ Hall.

Independent examination - and assurance

This is exclusive item - please log in or subscribe to view this item.

Independent examinations of charity accounts are one example of a broad type of engagement that falls under the general heading of assurance. Exploring the relationship between audit, independent examination, and assurance review can throw light on the underlying nature of these different engagements.

In Kind Direct

This is exclusive item - please log in or subscribe to view this item.

In Kind Direct supports thousands of charities across the UK by providing the products that charities need to run their organisation and help beneficiaries.

Utility Aid works with the Group

This is exclusive item - please log in or subscribe to view this item.

To further reduce energy dependency and thus cost in the not-for-profit sector, Utility Aid is proud to be working with the Charity and Voluntary Sector Group.

Revised guidance on charity audits

This is exclusive item - please log in or subscribe to view this item.

The Auditing Practice Board’s (APB) guidance on the audit of charities in the United Kingdom, originally issued in December 2008, has been revised.

Showing 10 of 16 items