Skip to main content

What is an Independent Examination?

According to the Charity Commission publication CC31 “an independent examination is a simpler form of scrutiny than an audit but it still provides trustees, funders, beneficiaries, stakeholders and the public with an assurance that the accounts of the charity have been reviewed by an independent person."

Read our FAQ


What is the difference between an Audit and an Independent Examination?

Read our FAQ to understand the differences.



Independent Examinations

For most charities with a turnover of up to £1 million there is the choice of having an independent examination of their accounts rather than a full audit. This “light-touch” approach often can result in significant savings and is approved by the Charity Commission as indicated in their publication CC31.

Independent Examinations - savings

Charity Advisory Services is aware that those involved in the voluntary sector are now increasingly accepting independent examinations, recognising that they provide value for money.  


“Kingston Voluntary Action is always looking for ways to help local groups make the best use of their resources. Having an Independent Examination rather than a full Audit could be an excellent and reliable way to reduce overhead costs whilst still offering assurance to trustees and stakeholders.”

Hilary Garner, Chief Executive, Kingston Voluntary Action