Setting up and running a charity – guidance

Guidance for auditors and independent examiners of charities

The duty to report any matters of significance to the Charity Commission and the Office of the Scottish Charity Regulator (OSCR).

Documents

Guidance for auditors and independent examiners

Guidance for auditors and independent examiners

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The Public Interest Disclosure Act

Detail

Auditors of charities in both England and Wales and Scotland have a common statutory duty to report matters of material significance to charity regulators.

The commission and OSCR have agreed a common list of matters of material significance to assist auditors or independent examiners in reporting important matters on a timely basis.