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3. What is independent examination?

Published: 18/04/2019
Updated: 18/04/2019

All charities registered in Scotland must have their accounts checked by someone who is external to the charity. This is called external scrutiny. There are two types of external scrutiny:

  • independent examination

An independent examination is less rigorous and less costly than an audit. For many smaller charities independent examination will be appropriate.

Independent examination involves a review of the accounting records and the annual accounts of the charity. The independent examiner considers whether the accounts are supported by the accounting records and show an accurate picture of the financial affairs of the charity.

The examiner also considers whether the accounts are prepared in accordance with the law.

At the end of the examination the examiner will make a report to the charity trustees. This report should be submitted to OSCR along with your accounts.  

An Independent Examiner is defined in the 2006 Regulations as:

‘an independent person who is reasonably believed by the trustees to have the requisite ability and practical experience to carry out a competent examination of the accounts’.