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New rules on Independent Examination

Trustees must decide what to do URGENTLY

The new rules on Independent Examination affect charities with accounting periods COMMENCING on 1st April 2008. In practice, this means that it affects year ends of 31st March 2009.

The law requires trustees of charities with income between 10,000 and 500,000 to decide in a formnal trustees minute to EITHER have an Independent Examination OR to have an audit.

If an election is made to have an Independent Examination, then a formal process must be gone through which is set out in Charity Commission booklet CC31

If charities require guidance and assistance on this process, we are happy, for a fee, to help them with this. Alternatively, they should urgently contact their own accountants if the formalities have not already been attended to.

 

 
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