Whistleblowing guidance

Auditors in Scotland and in England and Wales have a common statutory duty to report matters of material significance to charity regulators.  OSCR and the Charity Commission for England and Wales have agreed a common list of matters of material significance to assist the auditor in reporting important matters on a timely basis.

 

The whistleblowing guidance mirrors that contained in Appendix 6 of the consultation draft of Practice Note 11, The Audit of Charities in the United Kingdom, published by the Auditing Practices Board in April 2008.  Auditors should refer to this publication for more detail regarding both the audit of charities and the 'whistleblowing' duty.

 

The guidance applies to auditors and reporting accountants* and independent examiners of Scottish charities.  

 

In addition to the duty to report matters of material significance to the charity regulators, there is also a discretionary right for auditors and independent examiners to report to the regulator any matters that they believe may be relevant to the work of the regulator. 

 

 

 

*Changes to company law means the reporting accountant regime came to an end for financial years beginning 1 April 2008 as all small charitable companies (as defined by section 382 Companies Act 2006) are subject to the independent examination and audit regime under charity law for financial years beginning 1 April 2008.