Trustees: how to prepare for the independent examination

Trustees need to understand what an independent examination involves

The responsibility for the preparation of the trustees’ annual report and accounts lies with the charity's trustees, who must:

  • check whether their charity may have its accounts independently examined instead of audited
  • appoint a suitable person to carry out such independent examination
  • prepare for such independent examination.

Download ACCA's guide for clients, which is reproduced from the Charity Commission's guidance ‘Independent examination of charity accounts: guidance for trustees (CC31)’.