External assurance offers an opportunity for charity trustees to ensure that their accounts are presented to the public as fairly representing what has happened in the accounting period for the charity.

A review by an independent third party will provide an assurance that the trustees are maintaining proper financial records and that the accounts reflect those records.

For charities with gross income over £25,000 in the accounting year there is a legal requirement for external scrutiny.

This section will help you find out:

• Do you need an audit or independent examination?
• Guidance on independent examinations
• Guidance on charity audits and audits for company charities
• Guidance for auditors and independent examiners on reporting matters of material significance to the Charity Commission
• Guidance on audit and other thresholds applicable for earlier financial years ending before 1 April 2009