Independent examination of charity accounts: directions and guidance for examiners

ACCA responds to the Charity Commission consultation on independent charity account examinations.

ACCA'S POSITION

Overall we are very supportive of the directions and supporting guidance to set out what is expected of an Independent Examination (IE). We do have some suggestions and improvements, particularly bearing in mind that the document is aimed at both the paid professionally qualified examiners and also the 'lay', sometimes unpaid examiners.