Charities Independent Examination Toolkit
The number of charities which require independent examinations has significantly increased in recent years, resulting in many firms now undertaking such work.
The Independent Examination for Charities module has been developed to enable the accountant and / or examiner to satisfy the accounting and examination requirements relating to charities; and provide your charity client with a comprehensive but cost-effective service.
This toolkit (which covers charities registered in England & Wales, Scotland and Northern Ireland) provides you with all the necessary guidance and work programmes, including the additional work required by the Charity Commission when consolidated accounts are examined, to help ensure an effective and efficient examination is performed.
Accounts Disclosure Checklist
Full accounts disclosure checklist for FRS 102 accounts (including group accounts) and receipts and payment accounts.
Work Programme Template
A work programme template from planning through to completion, which covers all the work required by the relevant Charity Regulator which can be downloaded and tailored where necessary.
This detailed work programme includes a pack of documentation for an independent examination, with schedules to assist in the recording and carrying out of the necessary steps, covering planning fieldwork and completion documentation. Lead schedules and file dividers are also provided.
Guidance Notes
Full guidance notes on different charity constitutions, accounting requirements (including flowcharts), examiner reports and whistleblowing requirements, and where further guidance can be obtained.
Engagement Letter
Engagement letter and management representation letter templates.
Example Reports
Example independent examiner reports, including ones for consolidated accounts when the parent entity is a limited company or trust.
Links to Example Accounts
Guidance on example accounts available and links to where they can be downloaded.
April 2022
This update principally incorporates:
- Updating documentation to remove references to the 2015 SORP.
- Updating documentation for minor changes to laws and regulations, and accounting standards.
- Best practice amendments.
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