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Independent Examination: A Guide for Independent Examiners

Published: 18/04/2019
Updated: 18/04/2019

You can download a PDF version of this guidance here.

Section 1 Introduction

Section 2 Types of external scrutiny

Section 3 Eligibility for independent examination

Section 4 Who can act as an independent examiner

Section 5 Appointment as an independent examiner

Section 6 The work of the independent examiner

Section 7 Whistleblowing – continuing reporting duties for independent examiners

Section 8 Cross Border Charities

Section 9 Example independent examiner’s reports

Checklist for Independent Examination

Accounting Glossary

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