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UK Regulators publish COVID-19 guidance for Independent Examiners

The UK Charity Regulators have issued joint guidance for independent examiners undertaking assignments that may be affected by the coronavirus (COVID-19) pandemic.

Guidance for Independent Examiners during COVID-19 pandemic or in a time of national emergency includes information on:

• practical issues arising from restrictions related to COVID-19, particularly the impact on access to records and access to those in management and control of the charity
• areas that examiners should pay particular attention to
• implications for the examiner’s report itself, and the sign off and filing of accounts.

The guidance is intended to supplement what has already been produced by the UK Regulators in relation to independent examination and should be read alongside this. OSCR’s guides to Independent Examination are available here.