Guidance for Auditors and Independent Examiners

Posted on May 19, 2017

The Office of the Scottish Charity Regulator (OSCR), the Charity Commission for England and Wales (CCEW) and the Charity Commission for Northern Ireland (CCNI) have published new joint guidance on what auditors and independent examiners must report to their relevant Regulator.

The new guidance adds two new areas for reporting:

if an auditor has concerns regarding a charity’s accounts and issues a modified audit opinion report or qualified independent examiner’s report
where an auditor has concerns that conflicts of interests or related party transactions have not been properly managed or declared

The list of matters of material significance is intended to assist auditors and independent examiners in meeting their reporting requirements to the Charity Regulators. The revised list of matters of material significance has been published by OSCR, CCEW and CCNI.

To view the guidance, or for further information, please visit the OSCR website.

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