Independent Examination of Charity Accounts
Need an independent examiner for your charity?
Bowdon Accounting provides professional independent examinations for charities across England and Wales, alongside charity accounts preparation where required.
Our charity specialists aim to make the process straightforward, efficient and proportionate while helping trustees understand any issues identified during the examination.
Does My Charity Need an Independent Examination?
New Charity Commission thresholds apply to financial years ending on or after 30 September 2026. The table below shows which type of external scrutiny your charity's accounts need, based on its gross income and assets for the year.
| Your charity's gross income (and assets) | What is required | Previous threshold (years ending before 30 Sep 2026) |
|---|---|---|
| £40,000 or less | No independent examination or audit required by charity law. Your governing document or funders may still require one. | £25,000 |
| Over £40,000 and up to £500,000 | Independent examination by a suitably experienced independent person (an audit can be chosen instead). | £25,000 to £250,000 |
| Over £500,000 and up to £1.5 million | Independent examination by a qualified examiner who is a member of a listed professional body, unless the assets test below applies. | £250,000 to £1 million |
| Over £1.5 million, or gross assets over £5 million with income over £500,000 | Statutory audit. | Over £1 million, or assets over £3.26 million with income over £250,000 |
Figures last checked: September 2026. Non-company charities with income up to £500,000 (previously £250,000) may also prepare simpler receipts and payments accounts.
Thresholds are a general guide only. Requirements can also depend on the charity's legal structure, assets, governing document and funding conditions. Contact us if you're unsure which requirements apply to your charity.
Official guidance: Changes to charity accounting and reporting (GOV.UK) and Independent examination of charity accounts: guidance for trustees (CC31).
A Straightforward Independent Examination Process
-
Initial Discussion
We establish the charity's structure, income, reporting requirements and accounting records.
-
Information Request
We provide a clear list of the accounting records and supporting documents required.
-
Accounts Preparation
Where requested, we prepare the charity's annual accounts from the underlying accounting records.
-
Independent Examination
The examination is undertaken in accordance with the applicable requirements.
-
Completion
We provide the independent examiner's report and explain any recommendations or issues arising from our work.
-
Filing Support
Where agreed, we assist with the appropriate regulatory filing requirements.
Straightforward, Transparent Fees
We believe specialist accounting support should be affordable.
Wherever possible, we agree a fixed fee in advance so you know exactly what your accounting support will cost.
Our fees reflect the size and complexity of your organisation and the quality of the accounting records provided.
Need Your Charity Accounts Independently Examined?
Tell us a little about your charity and the support you need. We'll come back to you to discuss your requirements and provide a clear quotation.
Email Address
Office Base
66 Paul Street London, England, EC2A 4NA
About Us
Subscribe to our newsletter today to receive updates on the latest news, releases and special offers. Respect your privacy.