Guidance for Independent Examiners working on charity accounts
What do Independent Examiners need to consider when looking at charity accounts? Andrew Paul offers some useful tips.
With increasing interest in how charities spend their money, the role of Independent Examiner (IE) has never been more important, yet it is also a widely misunderstood appointment. Even though the role was created in the early 1990s as part of reducing the regulatory burden on smaller charities, the examiner is still often referred to as an auditor.
Clearly, we know that we are not carrying out an audit, but what are the key elements that we should consider as an IE?
Continue reading
This content is not freely available. To access 'Guidance for Independent Examiners working on charity accounts' 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.