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Subcontract work

We offer an outsourcing facility to other firms of accountants for charity accounts production.

We can act on a subcontract basis for another firm of accountants who may not have the expertise or the desire to become involved in charity accounting.

Very often, non specialist firms may have a valued business client who is a trustee of a charity, and as a gesture of goodwill they will accept the work of preparing accounts for the charity. However, they know that if they are to do the work properly they must invest time and resources in acquiring the knowledge and skills, and the gesture of goodwill can quickly become an onerous one.

The Charity Commission have observed that many accounts prepared, even by qualified accountants, do not appear to comply with the SORP, and they have indicated they may soon consider making reports to the professional bodies.

Non specialist firms who do charity accounting as a none profit making sideline might find themselves exposed to professional embarrassment, and even disciplinary processes, arising from work that was never regarded as being mainstream.

There might be a cost in outsourcing this work to a firm like Peter Brown& Co, but it will be far less than the cost of getting it wrong.

There are two ways in which we can undertake such work.

The first is pure subcontract – The accountancy firm send the records to us, we prepare accounts, and a list of queries which we send back to the accountancy firm. We carry on doing this until all queries have been resolved, and accounts can be finalised, in the accountancy stage.

We make no contact under any circumstances with the charity, who remains for all purposes a client of the accounting firm. We will undertake never to carry out professional work for that charity unless permission is given by the accountancy firm.

The accountancy firm remains in office as independent examiner, reporting accountant or auditor and undertakes the substantive work to enable them to sign the report. They might decide that a large part of the substantive work of audit is delegated to us, but they review the job and decide to what degree they can rely upon our work.

The second is where we take on the appointment – This may have to be the case where gross income exceeds the levels where the work must be done by a registered auditor, and where the accountancy firm is not a registered auditor. The accountancy firm may prefer this approach in any event.

In such cases, we would take our instructions directly from the client, but undertake not to provide any other professional services to the charity or the trustees without written permission from the accountancy firm. See the ‘Audits and Reports’ section. The engagement processes and professional production steps taken in such cases would be quite independent of the accountancy firm.

From our office based in York, which is a maximum of three hours by road, air or rail from 80% of the population of the United Kingdom, we can offer a prompt and efficient accounts production and audit service . Books and records can be sent to us by courier.


As with all our services, our fees are highly competitive. Our offices are set in a rural location, and therefore we have low premises overheads. This means that we are able to offer the highest quality services, very often at the lowest price.

For further information, please email or complete our Enquiry Form


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© Copyright 2005. Peter Brown & Co is a trading name of Undershot Ltd. Registered in England : No. 4114468. All rights reserved.
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