Charities Independent Examination Manual
Our Charities Independent Examination Manual provides you with all the programmes, documents and guidance needed to undertake the independent examination of a UK charity and also includes:
- Example letters;
- Example independent examination reports;
- Example accounts; and
- Accounts disclosure checklists.
The manual is suitable for independent examinations of groups as well as standalone entities, and covers England and Wales, Scotland and Northern Ireland.
Our Charities Independent Examination Manual can be browsed online or sections of content or commentary can be downloaded in Microsoft Word or PDF. There is also the flexibility to ‘customise’ a download suitable for your engagement. For every new assignment, you will need to navigate to our website to obtain the most up to date version.
- Guidance notes that provide you with a background as to how to use the manual and guidance on the charity sector.
- Example engagement letters for independent examination engagements and an example letter of representation.
- Example independent examination reports.
- Example pro-forma accounts.
- Accounts disclosure checklists for both accruals accounts prepared in accordance with the Charities SORP and for receipts and payments accounts.
- Permanent file documentation that provides a structure for your permanent files and outlines the information required which is of continuing importance to an independent examination over a number of years.
- Current file documentation that covers planning, completion and detailed work programmes.
June 2024
The principal technical changes in this update include:
- Revisions in accordance with the FRC's Revised Ethical Standard; and
- Best practice amendments.
March 2024
The principal technical changes in this update include:
- Update of disclosure checklist for recent minor changes in accounting standards; and
- Best practice amendments.
Exciting new feature
We have also developed tailoring and customisation tools to help you filter out the irrelevant parts of the Accounts disclosure checklists through a series of questions. These are available in the 'Customise' screen within the menu on the right.
By selecting 'Yes' to the question 'Would you like to tailor your accounts disclosure checklist through a series of questions?', you will then be asked a series of questions. Answering these subsequent questions will filter down the disclosure checklists so that only the checklists / sections you require will be shown / available to download / included within the checklist downloaded.
June 2023
This is a new manual which replaces the Charities Independent Examination Toolkit and the Independent Examination section of the Charities Manual.
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