Practical guidance
Understand the reporting decision, organise the records and prepare for an independent examination. These guides focus on real questions trustees face, with links to primary guidance.
Editorial guides by Delakazzi Accountants. England and Wales. Sources checked on 6 September 2026. General information is not a determination of your organisation’s eligibility or individual advice.
Independent examination
Understand what a charity independent examination covers, how it differs from an audit and what trustees remain responsible for in England and Wales.
Read this trustee guideIndependent examination
Compare charity independent examination and statutory audit, including their different scope, reports and eligibility requirements in England and Wales.
Read this trustee guideIndependent examination
Check charity examination and audit thresholds, legal form and funding conditions, including the changes for year ends from 30 September 2026.
Read this trustee guideIndependent examination
Prepare the accounts, records, fund information and trustee documents your charity's examiner may need, using this practical starting checklist.
Read this trustee guideIndependent examination
Plan your charity's independent examination: agree responsibilities, reconcile records, organise fund information and allow time for questions.
Read this trustee guideA considered next step
Share a brief, non-sensitive outline. We will explain the appropriate next step without implying acceptance or a commitment to act.
