Staff meeting

Charity Accountants and Auditors

There are some basic requirements that apply to all charities. There are also additional requirements depending on the income or expenditure of the charity - broadly, the bigger the charity the greater the requirements. The precise details depend on the type of charity.

In addition there are special rules for certain types of charity, especially:

  • registered non-company charities;
  • registered charitable companies;
  • excepted charities, and
  • exempt charities

Your charity's governing document may also contain specific rules on accounts, reports and auditing. Where these are more onerous than the requirements set out in legislation, the trustees must follow the requirements set out in the governing document, or else amend the governing document first.

The degree of external scrutiny of a charity's accounts will depend upon its size:

  • For the smaller charity we can help the Trustees prepare accounts which comply with the rules
  • For the medium sized charity we can carry out an Independent Examination of the Charity Accounts.
  • For the larger charity we can carry out an Audit of the Charity Accounts.

Our experienced team of accountants also act as independent auditors for businesses.


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