Independent examination files
Checklists and working paper files
To supplement our electronic templates to assist with charity accounts production, we have now published a model independent examination working paper file with supporting checklists and standard letters to assist in fully complying with CC32 - Directions to Independent Examiners published in October 2008.
It also fully reflects legislation as applicable in Scotland.
The model file will document an examination in accordance with the requirements of CC32 and also document all the processes of judgement etc involved in accounts preparation.
It is available from Sorpaid.com at £35 plus VAT