Audit and examination
Audit and examination
External Examination
Detailed information is set out in Appendix 1 and summarised in Appendix 2, along with an explanation of the relevant income thresholds. The Trustees will need to consider the rules in POR as well as in the Charities Acts.
A specimen Scrutineer’s Report and a specimen Independent Examiner’s Report are available to download from the Accounting and Reporting page.
If the Independent Examiner has any difficulty with the wording of the specimen report and the work required, they will need to discuss this matter with the Group or District Treasurer. Detailed guidance to support the Independent Examiner is also available from the Charity Commission for England & Wales, OSCR and the Charity Commission for Northern Ireland.
The specimen Scrutineer's Report must not be changed unless a qualification of the report is considered necessary.
The Scrutineer must be suitably independent from the Group, District County/Area/Region on which the report is to be made. For an explanation of suitably independent see:
Templates and Forms
Download a specimen Scrutineer’s Report and a specimen Independent Examiner’s Report from the Accounting and Reporting page of our website.
Download the relevant forms