Charity guide: audit or independent examination?
Which level of scrutiny your charity’s accounts need, and who can carry it out.
Which level of scrutiny applies to us?
Last reviewed: 1 November 2026
Enter your charity’s gross income, and its gross assets if you know them, to see what the Charities Act requires. This is general information and not advice on your circumstances.
Independent examination or audit?
An independent examination is a review of the charity’s accounts by an independent person, who reports to the trustees. It is less extensive than an audit and is available to charities below the audit threshold. Larger charities need a full audit.
The level of experience the examiner needs depends on the charity’s income, as set out in the thresholds table on our Charities page.
Sources: Charities Act 2011, section 145 and The Charities Acts 1992 and 2011 (Substitution of Sums) Order 2026.
Talk to us about your charity.
Tell us about your charity, its income and when your year end falls, and we will confirm whether you need an independent examination or an audit.