Independent examination · Trustee guide
How to prepare for a charity independent examination
Preparing for an independent examination involves coordinating the work as well as collecting documents. Trustees, the treasurer, staff and the examiner need a shared timetable and a clear way to resolve questions. This guide focuses on that workflow. Use the separate documents checklist to assemble the supporting evidence, then work through the stages below with the people responsible for the charity's reporting.
Work backwards from the earliest deadline
The Charity Commission filing deadline is normally 10 months after the financial year end. Prepare a charity annual return
A private charitable company normally has nine months to file annual accounts at Companies House; first accounts and changed periods can have different rules. Companies House: preparing and filing accounts
Add any earlier funder deadline and the dates on which trustees can meet. Then agree realistic milestones for completing records, producing drafts, answering questions and approving the final documents. A board meeting booked for the filing deadline leaves little room for an unexpected query.
Give each part of the work an owner
Choose one contact to coordinate responses and identify who can answer questions about grants, payroll, payments and activities. Keep a simple action list with the issue, responsible person and target date. This avoids several people sending inconsistent explanations or assuming that another trustee has dealt with a request.
The trustees should approve the accounts with an understanding of their contents. Delegating finance tasks does not remove their collective responsibility to oversee the charity's finances. Managing charity finances
Resolve differences before presenting a finished draft
Review unreconciled balances, unexplained transfers and inconsistent fund records. Correct identified errors transparently and retain a record of the change. Do not insert a balancing figure simply to make a reconciliation agree.
If an issue cannot be resolved, flag it to the examiner with the evidence available and a specific question. For example: “This receipt could relate to either of two grant instalments; we have asked the funder to confirm.” Clear uncertainty is more useful than an unsupported conclusion. Regular controls and documented follow-up support reliable financial reporting. Internal financial controls for charities, CC8
Manage examination questions consistently
Maintain one query log and one current version of the draft accounts. Record the evidence supplied and the outcome of each question. If a correction affects several figures or the trustees' narrative, check all affected documents together. Keep the examiner informed when circumstances change rather than allowing parallel drafts to develop.
Plan approval, reporting and filing
Allow time for trustee review, amendments and signatures before the examiner issues the report. Agree explicitly who will file the required documents. Assistance preparing accounts is permitted only where the examiner's independence is preserved; trustees retain responsibility for approval. Charity Commission: preparation and completion guidance, CC31
After filing, retain the approved documents and submission confirmation, then assign any follow-up improvements. Request an initial eligibility review early enough to discuss your year end, records and deadlines before committing the charity to a timetable.
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.