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Publish date: 04 September 2017
Archived on: 04 September 2018
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.
Read the full article to find out when a UK charity may be required by statute to have an independent examination or an audit depending upon whether or not certain thresholds are met.