Reporting by Auditors and Independent Examiners to OSCR
Published:
08/08/2018
Updated:
13/11/2018
Summary
Matters of Material significance Guidance helps auditors and independent examiners understand the legal duty they have to report matters of material significance to OSCR. Information on the latest changes to this guidance can be found here.
Reporting of Relevant matters Guidance helps auditors and independent examiners understand the discretion that they have to report matters of relevance to OSCR.
These guidance documents have been jointly prepared with the charity regulators in England and Wales and Northern Ireland.