Setting up and running a charity – guidance

Independent examination of charity accounts: trustees (CC31)

What trustees need to think about when having their accounts independently examined and when a charity can opt for one in place of an audit.


This guidance explains:

  • what an independent examination of a charity’s accounts involves
  • when a charity can opt for an independent examination in place of an audit
  • who can undertake an independent examination
  • what trustees should consider when selecting and appointing an independent examiner

It sets out the respective responsibilities of trustees and examiners and recommends ways to ensure the examination is undertaken efficiently and effectively.