Policy paper

Audit exemptions for charities

When the Charity Commission can allow a charity to substitute an independent examination in place of an audit.

Applies to England and Wales

Documents

Details

Accountability in charities is important because it increases the public’s confidence that funds are being dealt with appropriately. An audit is one way of achieving this.

This guidance explains why the commision will only consider audit exemptions in exceptional circumstances.

Updates to this page

Published 23 May 2013

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