Policy paper
Audit exemptions for charities
When the Charity Commission can allow a charity to substitute an independent examination in place of an audit.
Applies to England and Wales
Documents
Details
Accountability in charities is important because it increases the public’s confidence that funds are being dealt with appropriately. An audit is one way of achieving this.
This guidance explains why the commision will only consider audit exemptions in exceptional circumstances.
Published 23 May 2013