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Choice between audit and independent examination

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This page has been archived because it is no longer current information but is still relevant, or it is current but over 12 months old
  • 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.