Audits for company charities
Guidance on audits and independent examinations under the Companies Act and Charities Act.
Ref: Guidance on audits for company charities - PDF PDF, 199KB, 6 pages
This file may not be suitable for users of assistive technology. Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email email@example.com. Please tell us what format you need. It will help us if you say what assistive technology you use.
Company charities that:
- meet the Companies Act definition of a small company, and
- do not exceed the Companies Act audit threshold
can choose exemption from audit under the Companies Act.
This means that small company charities can have their accounts audited or independently examined under the Charities Act.
This guidance applies to financial years starting on or after 1 April 2008.