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).
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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.