Guidance

Guidance for auditors and independent examiners of charities

The duty to report any matters of significance to the Charity Commission for England and Wales, the Office of the Scottish Charity Regulator (OSCR) and the Charity Commission for Northern Ireland.

Published 1 March 2012
From:
The Charity Commission

Documents

Matters of material significance reportable to UK regulators - effective from 1 May 2017

PDF, 224KB, 42 pages

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Guidance for auditors and independent examiners - effective prior to 1 May 2017

Ref: Guidance for auditors and independent examiners HTML

Guidance for auditors and independent examiners - effective prior to 1 May 2017

Ref: Guidance for auditors and independent examiners - PDF PDF, 182KB, 5 pages

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The Public Interest Disclosure Act

Ref: The Public Interest Disclosure Act HTML

Details

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

The Charity Commission for England and Wales, the Office of the Scottish Charity Regulator (OSCR) and the Charity Commission for Northern Ireland have agreed a common list of matters of material significance to assist auditors or independent examiners in reporting important matters on a timely basis.

This guidance applies to audit or independent examination assignments that have not been completed by or are undertaken after 1 May 2017.

Following feedback from auditors, this publication was reissued with additional guidance given on when reporting is expected and the limited circumstances where reporting is not required.

For periods prior to 1 May 2017, please refer to an older version of the guidance, agreed with OSCR and the Charity Commission for England and Wales.

Published 1 March 2012