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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.

Charity Commission recordings for Auditors and Independent Examiners

06-12-2021

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.’

Independent Examinations of Charities

02-11-2021

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

13-05-2020

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.

Charities - financial reporting and scrutiny (England and Wales)

Technical helpsheet issued to help ICAEW members to understand key requirements relating to the financial reporting and scrutiny of charities registered in England and Wales.

Charities - financial reporting and scrutiny (Northern Ireland)

Technical helpsheet issued to help ICAEW members to understand key requirements relating to the financial reporting and scrutiny of charities registered in Northern Ireland.

Charities - financial reporting and scrutiny (Scotland)

Technical helpsheet issued to help ICAEW members to understand key requirements relating to the financial reporting and scrutiny of charities registered in Scotland.

Charities legal and regulatory framework

12-10-2018

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.

Community Interest Companies (CICs)

Technical helpsheet issued to help ICAEW members understand key aspects of the legal, regulatory and reporting frameworks for Community Interest Companies (CICs).

Audit insights: charities - positive impacts in challenging times

04-05-2017

Charities play a significant role in the fabric of our national life, but they are being scrutinised more closely than ever. In this Audit insight, ICAEW has collated the expert knowledge of external auditors and ICAEW specialist staff to set out a series of recommendations to help charities to demonstrate their positive impact and become more resilient and transparent.