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Audit and Independent Examination

View articles, resources and guidance relating to audit and independent examination within the charity and voluntary sectors.
Statement on Members Engaging in Public Practice

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Displaying 1-16 of 16 results
Independent examination of charity accounts: examiners (CC32)
  • Website
  • 14 Jul 2021
The Charity Commission’s directions and guidance that examiners must follow, and the role and responsibility of independent examiners when examining the accounts of a charity.
Independent examination of charity accounts: guidance for trustees (CC31)
  • Website
  • 14 Jun 2021
The Charity Commission’s guidance on independent examinations for trustees.
ICAEW pushes for charity audit threshold consultation
  • Article
  • 28 Mar 2024
Call for review of charity audit thresholds as inflation drags many smaller charities into scope against a backdrop of harsh financial challenges across the third sector.
Letter of Support: charities need to put their own interests before those of their trading subsidiary
  • Article
  • 03 Aug 2023
In this challenging economic environment, charities with commercial trading operations might face increasing calls to issue letters of support to their trading subsidiaries. Trustees will need to protect the charity’s interests and follow charity law and regulation if they consider issuing a letter of support.
Small charities need you: volunteering as an independent examiner
  • Article
  • 20 Jul 2023
Charities are always on the lookout for professionals to provide independent examinations – and as long as it’s pro bono and the charity is small, you may not need a practising certificate.
Independent examination helpsheet
  • Helpsheets and support
  • 31 Jan 2022
Find out what ICAEW members should consider when they take on independent examinations of charities.
Charity Commission recordings for Auditors and Independent Examiners
  • Listing
  • 26 Nov 2025
Short video recordings for auditors and independent examiners from the Charity Commission for England and Wales on their duty to report matters of material significance to charity regulators, and on the Charity Commission’s ‘external scrutiny benchmark.’
Exclusive Charities - financial reporting and scrutiny (England and Wales)
  • Helpsheets and support
  • 14 May 2026
Helpsheet providing guidance on financial reporting and scrutiny for charities in England and Wales, outlining requirements for accounts and external scrutiny. Explains when audits or independent examinations apply, based on size, law, and governing documents.
Matters of Material Significance reportable to UK charity regulators
  • Article
  • 03 Nov 2021
Guidance for auditors and independent examiners about the statutory duty to report any matters of significance to charity regulators in England and Wales, Scotland and Northern Ireland.
Independent Examinations of Charities
  • Webinar
  • 02 Nov 2021
Recorded by ICAEW's Quality Assurance team in November 2021, this video looks at how to assess if a charity is eligible for an independent examination (IE), the general approach to undertaking an IE and some of the practical aspects.
Reporting of Matters of Material Significance
  • Article
  • 13 May 2020
Following the recent release of updated guidance for auditors and independent examiners, the Charity Commission has announced that it will be conducting a review of all independent examination reports or audit opinions, signed on or after 1 May 2020.
Exclusive Charities - financial reporting and scrutiny (Scotland)
  • Helpsheets and support
  • 14 May 2026
Helpsheet providing guidance on the key requirements relating to the financial reporting and scrutiny of charities registered in Scotland.
Exclusive Charities - financial reporting and scrutiny (Northern Ireland)
  • Helpsheets and support
  • 14 May 2026
Helpsheet providing guidance on the key requirements relating to the financial reporting and scrutiny of charities registered in Northern Ireland.
Charities legal and regulatory framework
  • Helpsheets and support
  • 17 Feb 2020
Technical helpsheet issued to help ICAEW members to understand key aspects of the legal and regulatory framework for charities registered in England and Wales, Scotland or Northern Ireland.
Exclusive Community Interest Companies (CICs)
  • Helpsheets and support
  • 13 May 2026
Helpsheet exsplaining key aspects of the legal, regulatory and reporting frameworks for Community Interest Companies (CICs), covering legal forms, regulation, asset lock, dividend caps, accounts, audit and CIC reporting requirements.
Thought leadership
  • Promotional material
  • 18 May 2021
Our thought leadership content addresses the challenging questions in accountancy. We share innovative thinking and fresh perspectives from finance experts to drive the sector forward, push boundaries and empower a world of stronger economies.
Displaying 1-16 of 16 results