Job Description

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Purpose:

Charity law requires all charity trustees to prepare accounts for their charity. An independent examination is a form of external scrutiny that provides a limited check on specific matters. Registered and excepted charities with income less than 25k must have an Independent Examination unless the accounts are audited.


Requirement:

An independent person whom the trustees reasonably believe to have the requisite ability and practical experience to carry out a competent examination of the accounts. Must be a member of one of the accountancy bodies listed in the Charities Act


Key tasks:

Well verse with Commission's Directions and guidance as independent Examiner To provide an independent scrutiny of the accounts and, in this way, help maintain public trust and confidence in charities. Ensure; No evidence was found of a lack of accounting records; Nor of the accounts failing to reflect those records; Nor of the accounts failing to comply with the relevant legislation Liaising with the trustees to ensure the accounting records are available Agreeing responsibilities with the trustees, for example, who will prepare the accounts and file them with the Commission Agreeing a timetable for the examination with the trustees Ensuring the examination takes place at a time when trustees and key staff are available to answer any questions that may arise


Key results/objectives:

At the conclusion of the independent examination the examiner makes a report to the charity trustees. Charity law requires the examiner's report to comment on three specific things:

the accounting records kept, whether the accounts agree with those records, and whether the format of the accounts is correct.

The examiner should also comment on the accounts if they have other concerns about them. Below guidance should be followed; https://assets.publishing.service.gov.uk/media/60d9dc0a8fa8f50abecebb89/CC32_independent_examination_of_charity_accounts_Version_June_2021.pdf


Reporting to: Joy Mason - CEO