Independent examination · Trustee guide
Documents for a charity independent examination: a practical checklist
A useful examination pack lets the examiner follow the financial story from the charity's activities to the records and accounts. The list below is a practical starting point, not a fixed requirement for every engagement. Agree the detailed request with your examiner: a small charity using receipts and payments accounts will not have the same records as a larger charity preparing accruals accounts.
Identity, governance and previous reporting
Bring together the governing document, charity registration details, current trustee information, relevant minutes, previous signed accounts and the previous external scrutiny report. Include an explanation of significant changes, such as a new activity, banking arrangement or change of treasurer.
These documents help the examiner understand the organisation and the context of its accounts. A short covering note can point to the relevant decisions rather than leaving the reader to search every minute. Charity Commission: independent examiner directions, CC32
Accounting records and bank evidence
Depending on your system, assemble:
- the cashbook or accounting-system reports for the period;
- statements for each bank, savings and payment account;
- year-end reconciliations, with outstanding items explained;
- invoices, receipts and supporting payment records;
- donation and fundraising records relevant to recorded income.
Keep a list of the accounts included, including any closed during the year. A closing bank statement and an accounting balance answer different questions; the reconciliation explains how the two connect. The Commission recommends regular reconciliations and review by a second person within the charity. Internal financial controls for charities, CC8
Grants, restricted funds and commitments
Include grant letters, funding agreements, relevant donor restrictions and your fund-by-fund records. Where relevant, add evidence of grants paid and monitoring of their use. Conditions can explain why money received for one activity cannot simply cover another project's costs. Charity Commission: due diligence and monitoring the end use of funds
For the year end, identify equipment, investments, debts, amounts owed and other relevant assets or liabilities. Label estimates clearly and show how they were calculated. The accounting treatment will depend on the basis of preparation and the underlying facts. Managing charity finances
Draft accounts and trustees' annual report
Supply the current draft with a clear version date. The trustees' report should explain the charity's work and public benefit, while the accounts present its financial information. If the report describes a project as complete but the records show substantial unspent funding, add an explanation for discussion. Prepare a charity trustees' annual report
Make gaps visible and share securely
Create a short index showing each item, its filename and whether it is complete. For missing evidence, state what is missing, who is obtaining it and when it is expected. Never recreate a lost document as if it were an original. Keep personal or sensitive material within the secure transfer arrangement agreed for the engagement. Request an initial eligibility review before sending your evidence pack to Delakazzi Accountants.
Apply this guidance to the right facts
This is general information, not advice or a completed eligibility assessment. Scotland and Northern Ireland have separate requirements. Check the relevant law, regulator, governing document, funding terms and accounting period before making a decision.
Any engagement and its scope must be agreed separately.