Independent Examination of Charity Accounts

All Charities which earn more than £25,000* per year must undergo an annual independent examination, a type of external scrutiny suitable for smaller charities.

The examination must be carried out by an independent person with no involvement in your charity’s financial decision making and the report is a way of helping to maintain public trust and confidence in your charity.

As an affiliate member of the Association of Charity Independent Examiners (ACIE), we have experience of working in financial management in the charity sector. We can provide negative assurance that the numbers in your accounts are accurately prepared, and that your reporting is a reflection of how your charity operates.

We will examine areas including financial governance and processes, accounts and financial systems, funding streams and approach to risk management. All independent charity examinations adhere to guidance from the Charity Commission and ACIE.

The process is as follows:

  • Initial meeting (face to face or via Zoom) to understand your charity and help you plan for the examination
  • Initial high level review of charity structure and operations, based on information supplied in the trustees’ annual report and accounts
  • Detailed review of charity accounts in line with procedure and guidance issued by the Charity Commission and ACIE
  • Written examiner’s report including the outcome of the review. A management report or observations may be supplied to trustees, if required.

As part of the examination, we also work with charities to identify any minor areas of concern that would not constitute a serious incident but where addressing the issues would lead to stronger governance and controls.

For further information and to arrange an independent charity examination by It Doesn’t Have to Cost the Earth, call Teresa Fennell on 07986 170945 or email

* The governing document of your Charity will prescribe what type of review is required; the minimum requirement for accounts review where income is above £25,000 is an Independent Examination.