Guidance: Independent examination of charity accounts: guidance for trustees (CC31)
Guidance explains what independent examination involves, how to select an independent examiner for your charity and what you need to do to prepare for an independent examination.
Accounting thresholds are changing. The figures in the guidance apply to financial years ending before 30 September 2026. Read guidance for information on the figures which apply to financial years ending on or after 30 September 2026.
This guidance gives trustees the information they need to:
Updated to reflect changes to our guidance on charity accounts.
The guidance has been updated to include the use of electronic signatures on the balance sheet, trustees' annual report and independent examination.
This is an extract. The publication continues at the source.
Read the original at the source: https://www.gov.uk/government/publications/independent-examination-of-charity-accounts-trustees-cc31
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- September 18, 2026 11:35
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https://www.gov.uk/government/publications/independent-examination-of-charity-accounts-...