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9. Example independent examiner’s reports

Published: 04/04/2025
Updated: 17/07/2025

As the content of an Independent Examiner’s Report is specified by the 2006 Regulations, it is important that the examiner uses the correct form of words in fulfilling his duty to provide such a report.

On the basis that there may be different situations encountered by independent examiners, several different reports have been provided for guidance here. These are set out below along with an explanation of the circumstances to which each one would be applicable.

Example 1: Unqualified report for a non-company charity preparing receipts and payments accounts

Independent Examiner’s Report to the Trustees of ‘ABC’ Trust

I report on the accounts of the charity for the year ended xx xxxx 20xx which are set out on pages xx to xx. 

Respective responsibilities of trustees and examiner

The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities

Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention. 

Basis of independent examiner’s statement

My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts. 

Independent examiner’s statement

In the course of my examination, no matter has come to my attention [other than disclosed below*]

  1. which gives me reasonable cause to believe that in any material respect the requirements:
  • to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations
  • to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations

have not been met, or

  1. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Name:

Relevant Professional qualification/professional body:

Address:

Date:

* Please delete the words in brackets if they do not apply. If the words do apply set out those matters which have come to your attention.

Example 2: Unqualified report for a non-company charity preparing fully accrued accounts

Independent Examiner’s Report to the Trustees of ‘ABC’ Trust

I report on the accounts of the charity for the year ended xx xxxx 20xx which are set out on pages xx to xx. 

Respective responsibilities of trustees and examiner

The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (a) to (c) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention. 

Basis of independent examiner’s statement

My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts. 

Independent examiner’s statement

In the course of my examination, no matter has come to my attention [other than disclosed below*]

  1. which gives me reasonable cause to believe that in any material respect the requirements:
  • to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations
  • to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations

have not been met, or

  1. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Name:

Relevant Professional qualification/professional body:

Address:

Date:

* Please delete the words in brackets if they do not apply. If the words do apply set out those matters which have come to your attention.

Example 3: Unqualified report for a charitable company

Examiner’s Report to the Trustees of ‘ABC’ Company

I report on the accounts of the charity for the year ended xx xxxx 20xx which are set out on pages xx to xx. 

Respective responsibilities of trustees and examiner

The charity’s trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (a) to (c) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.

Basis of independent examiner’s statement

My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts. 

Independent examiner’s statement

In the course of my examination, no matter has come to my attention [other than disclosed below*]

  1. which gives me reasonable cause to believe that in any material respect the requirements:
  • to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations
  • to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations

have not been met, or

  1. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Name:

Relevant Professional qualification/professional body:

Address:

Date:

Example 4: Qualified report for a charity preparing receipts and payments accounts with a matter to be reported

Independent Examiner’s Report to the Trustees of ‘ABC’ Trust

I report on the accounts of the charity for the year ended xx xxxx 20xx which are set out on pages xx to xx. 

Respective responsibilities of trustees and examiner

The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.

Basis of independent examiner’s statement

My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts. 

Independent examiner’s qualified statement

In the course of my examination, no matter has come to my attention other than that disclosed below.

  1. which gives me reasonable cause to believe that in any material respect the requirements:
  • to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations
  • to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations

have not been met, or

  1. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

The matter that has come to my attention is that, in the course of my examination of the accounting records of the charity, it was noted that some transactions relating to the restricted funds of the charity were not separately identifiable. This has led to the accounts only showing some of the income and expenditure that relates to these funds within the correct column. The charity trustees are aware of the importance of maintaining full records of such transactions going forward.

Name:

Relevant Professional qualification/professional body:

Address:

Date:

* Please delete the words in brackets if they do not apply. If the words do apply set out those matters which have come to your attention.

Example 5: Qualified report for a cross border non-company charity preparing fully accrued accounts with a matter to be reported

Independent Examiner’s Report to the Trustees of ‘ABC’ Trust

I report on the accounts of the charity for the year ended xx xxxx 20xx which are set out on pages xx to xx. 

Respective responsibilities of trustees and examiner

The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and the Charities Act 2011. The charity trustees consider that the audit requirements of Regulation 10(1) (a) to (c) of the Charities Accounts (Scotland) Regulations 2006 and section 144 of the Charities Act 2011 do not apply. The charity is preparing accrued accounts and I am qualified to undertake the examination by being a qualified member of [named body].

It is my responsibility to:

  • examine the accounts under section 44(1) (c) of the Charities and Trustee Investment (Scotland) Act 2005 and section 145 of the Charities Act 2011
  • to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011
  • to state whether particular matters have come to my attention. 

Basis of independent examiner’s statement

My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006 (the 2006 Accounts Regulations) and the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts. 

Independent examiner’s statement

In the course of my examination, no matter has come to my attention other than that disclosed below.

  1. which gives me reasonable cause to believe that in any material respect the requirements:
  • to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act, Regulation 4 of the 2006 Accounts Regulations (as amended) and section 130 of the Charities Act 2011
  • to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations (as amended) and the requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 of the Charities Act 2011

have not been met, or

  1. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

The matter that has come to my attention is that the format of the accounts does not comply with the Charities SORP on the basis that a profit and loss account has been included and not a Statement of Financial Activities. As such, there is no distinction between the unrestricted and expendable endowment funds held by the charity on the face of the primary financial statements. There is however a breakdown of what is contained within these funds at the year end date within the notes to the accounts. 

Name:

Relevant Professional qualification/professional body:

Address:

Date:

 

 

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