This guide was last updated in November 2018 and is based on the relevant laws and regulations that apply as at 1 November 2018.
This guide is designed to explain the main changes that are needed to the audit report of a charity that does not prepare group financial statements. It does not seek to explain every difference, just the key areas to consider as a result of the differing legal and regulatory requirements.
Note to users
The following ICAEW guides and articles may also be helpful:
Terms and conditions
© ICAEW 2021 All rights reserved.
ICAEW cannot accept responsibility for any person acting or refraining to act as a result of any material contained in this helpsheet. This helpsheet is designed to alert you to an important issue of general application. It is not intended to be a definitive statement covering all aspects but is a brief comment on a specific point.
You have permission to use and reproduce this helpsheet on the following conditions:
The helpsheet is to be reproduced for personal, non-commercial use only and is not for re-distribution.