Auditing and examining your accounts

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:

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