Who can carry out an independent examination?

An independent examination must be carried out by someone who you and the other trustees believe is:

  • able to carry out a competent examination of your charity’s accounts
  • independent from your charity
  • not influenced by personal relationships to trustees
  • not involved in the daily administration of your charity.

If your charity's gross income is more than £250,000, your independent examiner must also be:

a member of one of the professional bodies listed in the Charities Act 2011

allowed by the rules of that body to carry out the role of independent examiner

Our guidance on choosing an independent examiner provides more detail:


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