Job Description

Job Title -

Independent Examiner

Hours

- No guaranteed minimum hours

Salary -

22 per hour

Reports to -

Head of Community Impact

Contract type

- Self Employed, Hourly Pay

Location -

Hybrid, primarily remote with occasional travel in Highland

Purpose

The Independent Examiner will provide independent scrutiny of the annual accounts of small charitable organisations and community groups supported by HTSI. This role helps ensure transparency, accountability, and compliance with the requirements of the Office of the Scottish Charity Regulator (OSCR), supporting good governance and financial management across Highland's third sector.

Responsibilities

Carry out independent examinations of annual accounts in line with OSCR guidance and the Charities and Trustee Investment (Scotland) Act 2005, the 2006 Regulations, the SORP and accounting standards Review accounting records, financial statements, and supporting documentation provided by client organisations. Assess whether accounts are prepared in accordance with the charity's governing document and relevant legislation. Identify and highlight any material inconsistencies or concerns to the Finance and Operations Manager and the organisation's trustees. Produce clear, compliant Independent Examiner's Reports for inclusion in annual accounts.

Maintain accurate records of examination work undertaken.

Liaise professionally with charity treasurers, trustees, and HTSI staff, ensuring confidentiality and objectivity at all times. Keep up to date with relevant accounting standards, OSCR guidance, and best practice in charity finance.

Person Specification

Essential

Good standard of education with a minimum of Higher or equivalent in English and Maths. Demonstrable experience in financial management, bookkeeping, or account examination within the voluntary or community sector. Understand accountancy packages (Sage, Quickbooks) Good understanding of the OSCR Independent Examination framework and charity accounting principles (receipts and payments basis and/or accruals). Strong analytical and organisational skills, with attention to detail. Ability to communicate financial information clearly to non-financial audiences. High level of integrity, impartiality, and discretion. Ability to work independently and manage workload flexibly. A valid driving licence and access to a car. Good Computer and IT skills with a familiarity of Microsoft 365. Evidence that you take your own personal and professional development seriously, i.e. engagement with professional training.

Desirable

Membership of a relevant professional body (e.g., Institute of Chartered Accountants of Scotland (ICAS), ACCA, CIMA, CIPFA) or be a Fellow of the Association of Charity Independent Examiners (ACIE), or qualification in charity accounting or independent examination. Experience supporting small charities, social enterprises, or community organisations in a rural context. Knowledge of the third sector in Highland.

How To Apply

We are looking for expressions of interest to join the bank in the first instance. There will then be an invite for a 1-1 session with the Head of Community Impact to discuss suitability for both you and the service within HTSI.

Questions?

Applicants interested in learning more or want to discuss the role can email recruitment@highlandtsi.org.uk

Hannah Barrows, the Head of Community Impact, will be happy to speak to anyone in advance.

Dates

Key dates for individuals thinking of submitting an expression of interest:

Opens for Expressions 8th January 2026 Expressions must be in before 10am 29th of January 1-1 discussions will be arranged based on joint availability through early February, earlier if the expression is received in advance of the deadline.

How To Express Interest

Applicants must send their expression of interest to recruitment@highlandtsi.org.uk on or before 10am on the 29th of January 2026. Expressions should include the following, each to be marked clearly and in an MS Word format:

A CV of no more than 3 pages, that outlines employment history, training and professional qualifications, volunteering history A cover statement that should outline suitability against the specification, include any indication of availability or hours sought for on a monthly basis--we can't guarantee anything but it will help to form the discussion we will have subsequently. In your submitting email please confirm the application is your own work, citing where appropriate any use of AI.
All information provided will be treated in strict confidence, and we adhere to the highest standards of data protection and privacy in our recruitment processes.

Job Type: Freelance

Pay: 22.00 per hour

Work Location: Hybrid remote in Dingwall IV15 9SL