Consultation outcome

Consultation on updating the framework for independent examination

• From: The Charity Commission
• Published: 3 June 2016
• Last updated: 4 September 2017 — See all updates

Applies to England and Wales

This consultation has concluded

Detail of outcome

Thank you to everyone who participated in this consultation. We have updated Independent examination of charity accounts: examiners (CC32) guidance as a result of the consultation.

Feedback received

Independent examiners consultation feedback

PDF, 370 KB, 13 pages

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Detail of feedback received

We are pleased to publish a feedback statement of your views on the proposed new Directions for independent examination and supporting guidance.

Independent examination is the alternative form of scrutiny to an audit which is available to smaller charities. The proposed Directions were rephrased in plain English and took take our new approach to ‘should’ as expected practice. A new style of examiners’ reports were proposed along with revised guidance on when to report matters directly to the commission. The consultation closed on 30 September 2016.

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Original consultation

Summary

Your views are sought on the proposed new Directions for independent examination and supporting guidance.

This consultation ran from
11am on 3 June 2016 to 11:45pm on 30 September 2016

Consultation description

Independent examination is the alternative form of scrutiny to an audit which is available to smaller charities. The proposed Directions are rephrased in plain English and take our new approach to ‘should’ as expected practice. A new style of examiners’ reports is proposed along with revised guidance on when to report matters directly to the commission. The consultation is open until 30 September and the revised framework for independent examination is proposed to take effect for reporting periods (financial years) ending on or after 31 March 2017.

Documents

Independent examination of charity accounts: Directions and guidance for examiners - draft

PDF, 565 KB, 68 pages

Independent examination of charity accounts: Directions and guidance for examiners - invitation to comment

PDF, 212 KB, 12 pages

Published 3 June 2016
Last updated 4 September 2017 + show all updates

1. 4 September 2017

   Consultation feedback added.

2. 3 June 2016

   First published.