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Independent examiner's report template (SORP FRS 102) ... Designed for independent examiners of charity accounts, this template is available in PDF and MS Word formats.
Link: https://www.gov.uk/government/publications/independent-examiners-report-template-sorp-frs-102
Date: 29-2-2020
Tags: exam
Independent examiner's report template for Receipts and Payments accounts Use this template when independently examining charity accounts.
Link: https://www.gov.uk/government/publications/independent-examiners-report-template-for-receipts-and-payments-accounts
Date: 29-1-2020
Tags: quiz
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 ...
Link: https://www.oscr.org.uk/guidance-and-forms/independent-examination-a-guide-for-independent-examiners/section-9-example-independent-examiner-s-reports/
Date: 14-2-2020
Tags: answer
Independent examiner's report on the accounts Section A Independent Examiner’s Report Report to the trustees/ members of Charity Name On accounts for the year ended Charity no (if any) Set out on pages (remember to include the page numbers of additional sheets) Responsibilities and basis of report
Link: https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/821830/Independent_Examiner_s_report_template_SORP__FRS_102__non-company_Oct_2018__1_.pdf
Date: 25-1-2020
Tags: test
Once your charity is registered, you are required to report annually to the Commission on your charity’s finances, resources and activities. This is known as “annual reporting” and is a legal requirement. If your charity is on the combined list and has not yet been registered, you do not have to send information to the Commission at this ...
Link: https://www.charitycommissionni.org.uk/manage-your-charity/annual-reporting/
Date: 28-1-2020
Tags: exam
Care still required! An IE is not an audit however several processes still should be followed to do an IE correctly such as a proper engagement letter, proper review of playgroup's constitution and minutes as well as the figures, correctly worded IE's Report, charity accounts in statutory format, compliance with the Charities Acts, etc.
Link: https://www.accountingweb.co.uk/any-answers/charities-independent-examiners-report
Date: 26-1-2020
Tags: test
It is not just a simple matter of signing a standard report. If you approach an experienced Examiner, or you simply contact a local accountancy firm, there is no harm in asking them for contacts from existing or previous clients. Independence; It’s important that the Examiner is independent of the charity.
Link: http://smallcharityfinance.org.uk/choosing-your-independent-examiner/
Date: 14-3-2020
Tags: quiz
The Charity Commission for England and Wales has issued guidance in the form of Independent examination of charity accounts: Directions and guidance for examiners (CC32) which applies mandatorily for independent examiner’s reports signed by the examiner and dated on or after 1 December 2017.
Link: https://www.accountingweb.co.uk/business/financial-reporting/charities-independent-examination-and-audit
Date: 20-3-2020
Tags: answer
This requires examiners to check whether the trustees have considered the charity’s financial circumstances when preparing the accounts, and for Accruals accounts only, whether the trustees have made an assessment of the charity’s position as a going concern. There is full guidance on these in the CC32 Guide for Independent Examiners.
Link: https://www.parishresources.org.uk/resources-for-treasurers/accounting-and-reporting/independent-examination/
Date: 12-1-2020
Tags: quiz
This checklist asks basic questions relevant to all independent examinations and is designed to help independent examiners plan and carry out their work. There will be other points to consider depending on the individual circumstances of the charity.
Link: https://www.oscr.org.uk/guidance-and-forms/independent-examination-a-guide-for-independent-examiners/checklist-for-independent-examination/
Date: 18-2-2020
Tags: answer
