Independent Examination Services for Charities That Need Assurance
Trustees have a legal duty to arrange external scrutiny of their charity’s accounts. ABM Chartered Accountants provides independent examinations that meet Charity Commission requirements, give your stakeholders confidence, and cost considerably less than a full statutory audit.
Charity Accounts Examined by Qualified Professionals
An independent examination is a lighter-touch form of external scrutiny than an audit, designed specifically for charities. It checks that accounts are properly prepared, consistent with the underlying records, and compliant with the Charities Act. ABM Chartered Accountants carries out independent examinations for charities of all sizes, from small community groups to larger organisations.
Our ICAEW and ACCA qualified accountants examine both receipts and payments accounts and accruals-based accounts prepared under FRS 102 and the Charities SORP. We review the trustees’ annual report for consistency, identify any matters of concern, and issue our examination report in the format the Charity Commission requires.
What Our Independent Examination Service Covers
From reviewing your charity accounts to reporting matters of concern, here is how ABM Chartered Accountants delivers independent examinations that meet every Charity Commission requirement.
Charity Accounts Review
Examining your charity's accounts to confirm they are properly prepared and consistent with records.
Charities Act Compliance
Checking that your accounts meet the requirements of the Charities Act and relevant SORP guidance.
Trustees' Report Review
Reviewing your trustees' annual report to ensure it is consistent with the accounts presented.
Matters of Concern
Identifying and reporting any matters of material significance to the Charity Commission if needed.
Receipts & Payments
Examining receipts and payments accounts for smaller charities not required to use accruals basis.
Accruals Accounts
Examining accruals-based accounts prepared under FRS 102 and the Charities SORP for your charity.
Assurance Your Supporters and Regulators Can Trust
An independent examination gives trustees, donors, funders, and the Charity Commission confidence that your charity’s money has been properly accounted for and that your records are being kept correctly. It is a legal requirement for charities with gross income above 25,000 pounds. ABM Chartered Accountants makes the process straightforward and delivers the report you need.
From October 2026, new thresholds will apply. The independent examination threshold rises from 25,000 to 40,000 pounds, and the qualified examiner threshold rises from 250,000 to 500,000 pounds. We stay current with these changes and advise your charity on exactly what level of scrutiny is required.
Independent Examinations for Charities Right Across the UK
Based in Canary Wharf, London, ABM Chartered Accountants provides independent examination services to charities throughout England and Wales. We work with trustees to deliver examinations efficiently and on time.
Independent Examinations for Every Type of Charity
We examine accounts for charities in education, healthcare, community development, faith organisations, arts, social welfare, housing, and international development. Whatever your charitable purpose, our team understands the reporting requirements.
Why Charities Choose ABM as Examiners
Qualified Independent Examiners
ICAEW and ACCA qualified to examine charity accounts.
Charity Commission Compliant
Reports issued in the format regulators require always.
Lower Cost Than Audit
Proper scrutiny at a fraction of audit cost.
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 independent examination questions we hear most often. Contact our team for guidance.
What is an independent examination?
An independent examination is a form of external scrutiny for charity accounts that is less detailed than a full audit. It checks that the accounts are properly prepared, consistent with the records, and comply with the Charities Act. It provides limited assurance to trustees and stakeholders.
Does my charity need an independent examination?
Currently, charities with gross income above 25,000 pounds must arrange either an independent examination or an audit. Most charities below the audit threshold choose an independent examination. From October 2026, the examination threshold rises to 40,000 pounds.
When does a qualified examiner become mandatory?
Currently, charities with income above 250,000 pounds must use an examiner who is a member of ICAEW, ACCA, or a similar recognised body. From October 2026, this threshold rises to 500,000 pounds. ABM Chartered Accountants meets the qualified examiner requirements at every level.
What is the difference between an examination and an audit?
An independent examination provides limited assurance by checking specific matters. An audit provides reasonable assurance and includes an opinion on whether the accounts give a true and fair view. Examinations cost less and are proportionate for charities below the audit threshold.
What are matters of material significance?
Independent examiners have a statutory duty to report matters of material significance to the Charity Commission. These include significant breaches of charity law, failure to keep proper records, and any situation that puts the charity’s assets or beneficiaries at risk.
How much does an independent examination cost?
Fees depend on the size of your charity, the complexity of your accounts, and whether you prepare on a receipts and payments or accruals basis. We offer transparent, fixed-fee pricing. Contact ABM Chartered Accountants for a quote based on your charity.