Guidance: Independent examination of charity accounts: examiners (CC32)

Directions and guidance the examiner must follow and the role and responsibility of independent examiners when examining the accounts of a charity.

This file may not be suitable for users of assistive technology.

This file may not be suitable for users of assistive technology.

This file may not be suitable for users of assistive technology.

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 for independent examiners explains their role and duties in examining the accounts of a charity. It covers the matters which must be included in their report to the charity trustees which accompanies the accounts.

The guidance also sets out the directions to independent examiners, which must be followed in any examination.

Additional guidance is provided where an examination is undertaken during a time of a national emergency. In times of national emergency independent examiners must also read the separate guidance when following the Commission’s Directions for independent examination.

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.