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Serious incident reporting for charities

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.