Charity Audit Services That Trustees and Funders Can Trust
When your charity reaches the audit threshold, you need auditors who understand charity accounting inside out. ABM Chartered Accountants delivers charity audits under the Charities Act and the Charities SORP, giving trustees, donors, and regulators the assurance they require.
Charity Accounts Audited to the Highest Standard
A charity audit provides reasonable assurance that the accounts present a true and fair view and comply with the Charities Act and the applicable SORP. It examines income, expenditure, assets, liabilities, funds, and disclosures in far greater depth than an independent examination. ABM Chartered Accountants delivers charity audits that meet every regulatory requirement.
Our ICAEW and ACCA qualified auditors understand the unique features of charity reporting, from fund accounting and restricted income to related party transactions and trading subsidiary consolidation. We audit your accounts under the Charities SORP 2026, review the trustees’ annual report, and report to the Charity Commission where required.
What Our Charity Audit Service Covers
From statutory audit to grant compliance, here is how ABM Chartered Accountants provides charity audits that satisfy trustees, funders, the Charity Commission, and your beneficiaries.
Statutory Charity Audit
Auditing your charity's accounts to provide a true and fair view opinion under the Charities Act.
Charities Act Compliance
Ensuring your accounts and annual report meet every requirement of the Charities Act 2011.
SORP Reporting
Auditing accounts prepared under the Charities SORP 2026 with its new three-tier framework.
Trustees' Report Review
Reviewing your trustees' annual report to confirm consistency with the audited financial data.
Grant Compliance Audit
Auditing grant income and expenditure to satisfy funder requirements and reporting conditions.
Charity Commission Reporting
Reporting matters of material significance to the Charity Commission as part of the audit process.
Credibility That Protects and Strengthens Your Charity
A clean audit opinion does more than satisfy the regulator. It gives donors confidence that their money is being used properly, reassures funders that grant conditions are being met, and demonstrates to the public that your charity operates with transparency and accountability. ABM Chartered Accountants helps your charity earn and keep that trust.
From October 2026, the charity audit threshold in England and Wales rises from 1 million to 1.5 million pounds gross income, and the asset threshold rises to 5 million pounds. ABM Chartered Accountants advises whether your charity still needs a statutory audit or can move to an independent examination.
Charity Audit for Organisations Right Across the UK
Based in Canary Wharf, London, ABM Chartered Accountants audits charities registered in England and Wales throughout the UK. We work with trustees and finance teams to deliver audits on time.
Audits for Every Type of Charitable Organisation
We audit charities in education, healthcare, community development, social welfare, faith organisations, arts and culture, housing, and international development. Whatever your charitable purpose, our audit team understands your reporting needs.
Why Charities Choose ABM Chartered Accountants as Auditors
Chartered Charity Auditors
ICAEW and ACCA qualified with charity audit expertise.
SORP 2026 Ready
Accounts audited under the latest Charities SORP framework.
Trustees Fully Supported
Clear audit findings that help trustees govern effectively.
How We Work
Initial Consultation
Set Up and Onboard
Ongoing Support
We provide regular reviews and proactive advice to keep your finances optimised and HMRC-compliant.
Get in Touch Today
Whether you need help with your tax return, payroll, VAT, or business advisory, our qualified UK accountants are ready to provide clear, practical guidance for your specific needs.
Book a Consultation
Fill in the form below and one of our expert accountants will contact you promptly to discuss your accounting and tax requirements.
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Frequently Asked Questions
Here are answers to the charity audit questions we hear most often. Contact our team for tailored guidance.
When does a charity need an audit?
Currently, a charity needs a statutory audit if its gross income exceeds 1 million pounds, or if its gross assets exceed 3.26 million pounds and income exceeds 250,000 pounds. From October 2026, the income threshold rises to 1.5 million pounds and the asset threshold to 5 million.
What is the difference between an audit and an independent examination?
An audit provides reasonable assurance and includes a true and fair view opinion. An independent examination provides limited assurance by checking specific matters only. An audit is more detailed, follows FRC auditing standards, and costs more. ABM Chartered Accountants provides both services.
What is the Charities SORP 2026?
The Charities SORP 2026 is the new Statement of Recommended Practice for charity reporting. It introduces a three-tier framework based on income size, with increasing disclosure requirements for larger charities. It applies to accounting periods beginning on or after 1 January 2026.
Can a charity voluntarily choose an audit?
Yes. Even if your charity falls below the audit threshold, you can choose to have a voluntary audit. Some funders, governing documents, or stakeholders may require an audit regardless of your income level. ABM Chartered Accountants advises whether a voluntary audit would benefit your charity.
What are matters of material significance?
Auditors have a statutory duty to report certain matters to the Charity Commission. These include significant breaches of charity law, failure to maintain proper accounting records, fraud or suspected fraud, and any situation that could put the charity’s assets or beneficiaries at risk.
How much does a charity audit cost?
Fees depend on the size of your charity, the complexity of your income streams and fund structures, and the quality of records provided. We offer transparent, fixed-fee audit pricing agreed before the work begins. Contact ABM Chartered Accountants for a tailored quote.