Updated guidance on reporting duties for charity auditors and independent examiners has been issued that requires prompt action.
Any person who is appointed as an independent examiner or auditor for a charity in England and Wales, Scotland or Northern Ireland has a duty to report matters of material significance to the respective charity regulator. In April 2020, UK regulators updated their joint guidance on this for auditors and independent examiners.
Changes made to the regulators’ joint guidance include the need to consider the impact of a national emergency (such as the COVID-19 pandemic and lockdown restrictions) on the conduct of an audit or independent examination and on the duty to report.
Continue reading
This content is not freely available. To access 'Important reporting updates for charity auditors' you need to be one of the following:
ACA student
This content is available to ACA students. If you want to start the ACA qualification there are several routes you can take
Audit and Assurance Faculty
Stay ahead of the curve with our expert guidance, trusted technical resources and practical insights.
