Consultation on updating the framework for independent examination
Applies to England and Wales
Detail of outcome
Thank you to everyone who participated in this consultation. We have updated Independent examination of charity accounts: examiners (CC32) guidance as a result of the consultation.
Feedback received
Detail of feedback received
We are pleased to publish a feedback statement of your views on the proposed new Directions for independent examination and supporting guidance.
Independent examination is the alternative form of scrutiny to an audit which is available to smaller charities. The proposed Directions were rephrased in plain English and took take our new approach to ‘should’ as expected practice. A new style of examiners’ reports were proposed along with revised guidance on when to report matters directly to the commission. The consultation closed on 30 September 2016.
Original consultation
Consultation description
Independent examination is the alternative form of scrutiny to an audit which is available to smaller charities. The proposed Directions are rephrased in plain English and take our new approach to ‘should’ as expected practice. A new style of examiners’ reports is proposed along with revised guidance on when to report matters directly to the commission. The consultation is open until 30 September and the revised framework for independent examination is proposed to take effect for reporting periods (financial years) ending on or after 31 March 2017.
Documents
Last updated 4 September 2017 + show all updates
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Consultation feedback added.
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First published.