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Independent Examination: A Guide for Independent Examiners

Published: 04/04/2025
Updated: 04/04/2025

This Guide aims to explain, in broad terms:

  • How to understand what form of external scrutiny is applicable to different charities
  • What independent examination involves
  • What responsibilities and duties are attached to the role of the independent examiner.

1. Introduction

2. Types of external scrutiny

3. Eligibility for independent examination

4. Who can act as an independent examiner

5. Appointment as an independent examiner

6. The work of the independent examiner

7. Whistleblowing – continuing reporting duties for independent examiners

8. Cross border charities

9. Example independent examiner’s reports

Checklist for Independent Examination

Accounting glossary

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