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Independent examination of charity accounts
Smaller charities in England and Wales usually need their annual accounts independently examined once income passes a set threshold. SLONEC Advisory Group arranges independent examination for UK charities with gross income up to £500,000, including diaspora charities with projects in Africa, and helps you prepare the accounts and records first. We confirm which form of scrutiny applies to you.
When it is needed
For financial years ending on or after 30 September 2026, a charity in England and Wales with gross income over £40,000 needs its accounts independently examined or audited. Independent examination is allowed up to £1.5 million of gross income, but where income is over £500,000 the examiner must be a member of one of the professional bodies listed in the Charities Act 2011. An audit is needed if gross income is over £1.5 million, or over £500,000 with gross assets over £5 million. Charities that are not companies, with income up to £500,000, may prepare receipts and payments accounts.
What we do
- Check which form of scrutiny applies to your charity.
- Help trustees prepare accounts and supporting records.
- Arrange the independent examination by a suitably qualified examiner who has not kept your books, as Charity Commission guidance requires.
- Support the annual return to the Charity Commission.
We arrange independent examination for charities with gross income up to £500,000.
Charities with overseas projects
We can check records and spending in Sierra Leone on the ground, and coordinate elsewhere through local implementing partners.
Frequently asked questions
Does my charity need an independent examination?
It depends on your income and assets. Above £40,000 of gross income, your accounts need independent examination or an audit. We confirm which applies.
Who carries out the examination?
A suitably qualified examiner who is independent of your charity and has not kept its books. For income over £500,000, the examiner must be a member of a listed professional body. We arrange examinations for charities with gross income up to £500,000.
Can you help prepare the accounts first?
Yes.
Do you help with the Charity Commission annual return?
Yes.
Can you check our projects in Africa?
Yes, on the ground in Sierra Leone, and through local implementing partners elsewhere.
Is this for Scottish charities too?
This page covers England and Wales; ask us about other UK rules.