Guidance

Reporting relevant matters of interest to UK charity regulators

Information for auditors and independent examiners about reporting relevant matters of interest to UK charity regulators.

• From: The Charity Commission
• Published: 22 November 2017

Documents

Reporting of relevant matters of interest to UK charity regulators - PDF

PDF, 738 KB, 16 pages

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Details

This updated publication is issued by the UK charity regulators and provides examples of where auditors and independent examiners can usefully use their discretion to report relevant matters of interest to the regulators. The May 2019 update includes amended details for contacting the Commission.

Charity law provides auditors and independent examiners with a legal protection when they exercise their discretion to report significant matters that they believe relevant to the work of the charity regulator.

The Commission is keen to encourage such reporting because it provides useful information on significant issues facing charity trustees and gives the Commission an opportunity to provide advice and guidance to charity trustees or to make a timely regulatory intervention if this is judged appropriate to the charity’s circumstances.

The examples given cover a number of scenarios:

• although it is not an amount material to the accounts a breach of trust where the trustees have taken no remedial action
• a donation from an unknown source with conditions where the trustees have not notified the regulator
• uncertainty over the renewal of a contract which is a material source of income to the charity
• over reliance on a key individual

First published 22 November 2017

Published 22 November 2017