ICAEW.com works better with JavaScript enabled.

This is exclusive content

Serious incident reporting for charities

Archived content

This page has been archived because it is no longer current information but is still relevant, or it is current but over 12 months old
  • Publish date: 17 November 2017
  • Archived on: 01 January 0001

Reporting a modified audit or independent examination opinion as a serious incident to the relevant UK charity regulator.

The UK charity regulators’ revised guidance on matters of material significance includes as a reportable matter the issuing of a modified audit opinion or qualified independent examiners report. This requirement has been in place from the introduction of the revised matters, from 1 May 2017.

This requirement is the eighth of the nine reportable matters. The text states as follows.