Guidance

Independent examination of charity accounts: examiners (CC32)

Directions and guidance the examiner must follow and the role and responsibility of independent examiners when examining the accounts of a charity.

From:
The Charity Commission
Published
31 March 2012
Last updated
14 July 2021 — See all updates

Applies to England and Wales

Documents

Independent examination of charity accounts: examiners

Ref: CC32-PDF

PDF, 1.08 MB, 84 pages

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CC32a: Independent examination of charity accounts checklist

ODT, 137 KB

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Archwiliad annibynnol o gyfrifon elusennau: cyfarwyddiadau a chanllawiau i archwilwyr (CC32)

PDF, 1.39 MB, 89 pages

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Archwiliad annibynnol o gyfrifon elusennau: rhestr wirio (CC32a)

PDF, 258 KB, 6 pages

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Details

This guidance for independent examiners explains their role and duties in examining the accounts of a charity. It covers the matters which must be included in their report to the charity trustees which accompanies the accounts.

The guidance also sets out the directions to independent examiners, which must be followed in any examination.

Additional guidance is provided where an examination is undertaken during a time of a national emergency. In times of national emergency independent examiners must also read the separate guidance when following the Commission’s Directions for independent examination.

Updates to this page

Published 31 March 2012
Last updated 14 July 2021 + show all updates

  1. The guidance has been updated to include the use of electronic signatures on the balance sheet, trustees' annual report and independent examination.

  2. Additional guidance has been provided for independent examiners during the COVID-19 outbreak.

  3. New CC32 guidance and directions added.

  4. First published.

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