Audit and examination
Audit and examination
External Examination
Detailed information and requirements are set out in POR Chapter 5a, which the Trustees must consider.
A specimen Scrutineer’s Report and a specimen Independent Examiner’s Report are available to download from the Accounting and Reporting page.
Note, Scrutineers may only be appointed up to financial year ends ending in 2026, and the Scrutineers Report be used. Thereafter only Independent Examiners or Auditors can be appointed and those reports used.
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 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: