Clear external scrutiny for charity trustees
Independent Examination of Charity Accounts
Delakazzi provides independent examination of charity accounts for organisations eligible for this form of external scrutiny. Led by Tarique Y H Dublin FMAAT, an AAT Licensed Accountant, we combine careful examination of financial records with clear communication to trustees.
Does your charity need an independent examination?
If you are arranging a first examination, replacing an examiner or approaching a reporting deadline, start by establishing the reporting route. An independent examination is a distinct form of external scrutiny, not a statutory audit.
For charities in England and Wales, the accounting period, legal structure, income, gross assets and any audit requirement all matter. New statutory thresholds apply to financial years ending on or after 30 September 2026; earlier year ends retain the previous thresholds. Our eligibility guide explains the transition.
Who we can potentially help
Enquiries may come from registered charities, Charitable Incorporated Organisations (CIOs), churches, community organisations, certain excepted charities and grant-funded bodies. A community organisation is not automatically a charity, and not every form of scrutiny is a statutory charity independent examination.
We are London-based and consider enquiries from elsewhere in the UK case by case. England and Wales, Scotland and Northern Ireland have different charity rules. We establish the applicable framework, suitability and capacity before agreeing to act.
Independent examination or audit?
Delakazzi does not provide statutory audit services. Independent examination does not provide an audit opinion that the accounts show a true and fair view, or absolute assurance about the records.
A governing document, funder or other applicable requirement can require an audit even where income is below a statutory audit threshold. Trustees should check those obligations before commissioning an examination.
What does an independent examiner examine?
The examiner follows the applicable directions, understands the charity and considers specified matters about its accounting records and accounts. The work includes checking consistency, reviewing financial movements and following up matters that need explanation.
- Accounting records and their connection with the accounts.
- Significant changes, unusual items and supporting explanations.
- Presentation under the applicable accounting basis.
- Relevant Charity Commission directions and reporting duties.
- Matters requiring a report to trustees or separate reporting to the regulator.
Clear communication and a defined report
We agree the contact person, records request, query process and scope before the examination begins. The final report records the examiner’s conclusions under the applicable framework, including any reportable matters; a clean outcome is never promised in advance.
Trustees remain responsible for their accounts and annual report. The engagement states whether any accounts-preparation or filing assistance is included. The fee depends on the accounting basis, income, record quality, transaction volume, complexity and time available.
What information will we need?
Start with a brief description of the organisation, the support required, the relevant period and any deadline. If we can take the matter forward, the records requested may include:
- Governing document, registration details and trustee information.
- Prior-year signed accounts and external scrutiny report.
- Current draft accounts and trustees’ annual report.
- Trial balance, cashbook or accounting-system reports.
- Bank statements, reconciliations and supporting transaction records.
- Funding agreements, restricted-fund records and explanations of unusual transactions.
Do not include confidential records, identity documents, bank information, passwords, detailed allegations or legally privileged material in the public form. We agree a secure method for documents after the relevant acceptance checks.
Important professional boundaries
Examination is not statutory audit.
Eligibility is not determined by this page or the public form. No examination guarantees detection of every error, irregularity or fraud. Accounts preparation or bookkeeping relationships must be considered for independence before any examination is accepted.
Specialist assignments are subject to eligibility, conflicts, independence, competence, capacity and deadline checks. Where records or detailed circumstances need review before a full assignment can be agreed, a paid scoping stage is required and agreed first.
Receipt of an enquiry does not mean that Delakazzi has accepted the assignment or agreed to act. Work begins only under written engagement terms.
From first contact to useful work
Our process
- 01
Initial enquiry
Tell us the charity’s structure, year end, broad income and deadline.
- 02
Eligibility & independence
We check the reporting framework, relevant relationships and whether we can act.
- 03
Scope & fee
Agree responsibilities, records, reporting and fees in writing.
- 04
Examination
Review the evidence and follow up questions with the agreed contact.
- 05
Reporting
Complete the examination report and confirm any agreed next steps.
Your questions
Independent examination: useful answers
What is an independent examination?
It is a form of external scrutiny of charity accounts under the applicable charity framework. The examiner checks specified matters about records and accounts and reports to trustees.
Is independent examination the same as an audit?
No. The purpose, procedures and report differ. Examination does not give the true-and-fair audit opinion of a statutory audit. Delakazzi does not offer statutory audit.
Who can carry out a charity independent examination?
The examiner must be independent and have the ability and practical experience required for the charity’s circumstances. Above the applicable income threshold, specified professional qualification requirements also apply. A qualification alone does not decide suitability.
Does my charity need one?
We need the exact year end, legal structure, income, gross assets and governing or funding requirements. The rules changing from 30 September 2026 apply by financial year end, not by the date the accounts are prepared.
Can Delakazzi prepare the accounts and independently examine them?
Assisting with preparation can be permitted where independence is preserved. Maintaining the underlying accounting records or taking part in day-to-day management can prevent the same person from acting as examiner. We check the actual relationship; trustees retain responsibility and approval.
How long does an independent examination take?
Timing depends on complexity, record readiness, responses to queries and capacity. We discuss a realistic timetable after reviewing the proposed assignment; no fixed turnaround is promised on this page.
What records should trustees provide?
Typically the governing document, draft accounts and annual report, accounting records, bank reconciliations, funding agreements and prior reports. The detailed request is tailored to the charity and supplied through an agreed secure method.
Can you help if a filing deadline is approaching?
Tell us the exact date and the organisation imposing it as early as possible. We will assess the position and available capacity. An enquiry neither reserves time nor extends a deadline.
Do you work with CIOs?
We consider eligible CIO enquiries. Every CIO has annual reporting and filing responsibilities, even when its income is below the examination threshold; the two questions must be checked separately.
Can charities outside London enquire?
Yes, we consider suitable enquiries case by case. The charity’s jurisdiction, required work, evidence access and available capacity must be established before we confirm that we can help.
How much does the examination cost?
We provide a scoped quotation, not a generic fixed price. The fee depends on income, accounting basis, complexity, restricted funds, the volume and condition of records, timing and whether accounts preparation or other assistance is included.
Practical reading
Related insights
Primary sources
Further guidance
- Charity Commission: trustee guidance (CC31)
- Directions for independent examiners (CC32)
- 2026 statutory threshold changes
General information, not advice for a particular organisation. Guidance checked on 6 September 2026; the relevant jurisdiction and reporting period must be confirmed.
A considered next step
Start with a specialist conversation.
Tell us the service you need, your organisation and any deadline. We will explain the next step and whether an initial review is appropriate.