|
Treasurers
> Reporting and Accounting > Independent Examination
INDEPENDENT EXAMINATION
As a church you will need to have your accounts checked by someone
competent outside the PCC to ensure that you have complied with the
Charities Act. This is your independent examination.
The person who checks your accounts in this way is the Independent
Examiner and is appointed by the Annual Parochial Church meeting (APCM).
However the appointment is usually made on the advice of the PCC.
To give good advice the PCC needs to understand what the Independent
Examiner is expected to do, what information they need to do it and what
they will report on. It is important for the PCC to give enough time to
finding the right person for the job.
Appointing and Working with an
Independent Examiner
Further detail may be found in two documents produced by the Charity
Commission:
CC31
is a Trustees' Guide to Independent Examination If your Gross
Income exceeds £250,000 (but you are under the audit threshold), your
examiner will need to be appropriately qualified, as shown by membership
of one of the bodies listed in section D1 of this guide.
CC32
is a guide for Independent Examiners This guide includes a template
for the Independent Examiners report.
|
