Independent Examination

Helping you meet your charity’s reporting requirements

An independent examination ensures your charity’s financial statements are accurate, compliant, and clearly presented. We deliver a straightforward, efficient service that meets Charity Commission requirements while offering practical insight into your organisation’s financial health.

1

Ensure Compliance

Meet all Charity Commission and regulatory obligations.

2

Provide Assurance

Give trustees, donors, and stakeholders confidence in your accounts.

3

Save Time and Cost

Receive independent review without the full scope of a statutory audit.

4

Add Value

Gain practical recommendations to strengthen governance and controls.

How our independent examination services benefit your organisation

At Forrester Boyd, we combine our deep understanding of charity accounting regulations with a supportive, down-to-earth approach. We work closely with trustees and finance teams to make the process simple, informative, and compliant.

1

Charity Commission Compliance

We ensure your financial statements meet the requirements of the Charities Act and relevant SORP (Statement of Recommended Practice).

2

Thorough Financial Review

We examine your accounts, records, and controls to verify that they are properly maintained and free from material error.

3

Clear Reporting

You’ll receive a clear, independent report that satisfies both regulatory requirements and the expectations of your stakeholders.

4

Governance Support

We help trustees understand their responsibilities and provide feedback to improve financial oversight.

5

Sector Expertise

Our team works with charities of all sizes, from local community groups to larger regional and national organisations.

Who needs an independent examination?

Not all charities require a full audit. If your income is below the statutory audit threshold, an independent examination provides the appropriate level of assurance. You may need an examination if your charity:

Has an annual income over £25,000 but below the audit threshold (£1 million).
Is exempt or excepted from audit but still wishes to demonstrate accountability.
Has restricted or project-based funding requiring independent review.
Operates as a CIO (Charitable Incorporated Organisation) or charitable company below the audit limit.
Wants to provide additional confidence to donors, trustees, and beneficiaries.

Sector specialists

Our experienced team has a long history of supporting charities, community interest companies, and not-for-profit organisations across the region.

We understand the pressures faced by trustees, the importance of donor confidence, and the complexities of charity finance.

We tailor every examination to your organisation’s size, structure, and activities, ensuring compliance with the Charities Act while highlighting opportunities to strengthen governance and improve efficiency.

More than compliance

An independent examination is more than a procedural requirement — it’s an opportunity to gain valuable insight.

Our examiners don’t just review your figures; they help you understand what they mean for your charity’s sustainability and stewardship.

Our approach is professional, friendly, and efficient — giving you the assurance you need while allowing you to focus on your charitable mission.

Confidence in the accuracy and presentation of your financial statements.

Improved governance through practical feedback and recommendations.

Assurance that your organisation meets Charity Commission standards.

Peace of mind knowing your finances have been reviewed by experienced charity specialists.

Frequently asked questions

Here are some of the questions we’re most often asked about independent examinations:

It’s a review of your charity’s financial statements by an independent accountant to ensure they are properly prepared and comply with charity law.

An examination provides assurance that nothing has come to light to suggest the accounts are incorrect, while an audit provides an opinion after detailed testing.

It must be performed by a qualified independent examiner with appropriate knowledge of charity accounting and reporting standards.

Annually, if your income exceeds £25,000 but does not require a statutory audit.

We’ll request your financial records, bank statements, supporting documentation, and trustee reports.

Our experts

Find your accountant

Adam Millson

Partner - Chartered Accountant

Carrie Jensen

Partner - Chartered Accountant

Richard Walker

Partner - Chartered Accountant

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