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)’.
