Independent examination for charities (May 2026)
AAT Masterclass: A breakdown of the requirements for independent examinations for charities and how to apply them correctly in practice.
Course Type
Video on demand
Length
1 - 3 hours
What you’ll achieve
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clarity on when an independent examination is required and when a full audit is neede
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understand what is expected of you as an independent examiner, including your responsibilities and limitations
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know what evidence to gather, how to document your work, and where problems commonly arise
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feel more confident handling tricky areas and reporting matters of material significance.
About this course
The key requirements for charity examinations simplified.
We’ll explore documentary requirements and consider how compliance can be achieved efficiently. Boosting your understanding of what the rules require in practice, from evidence and documentation to reporting issues that may need to be raised.
This masterclass is for all members and finance professionals who perform independent examinations for charities or would like to move into this area and increase their understanding.
Meet the Speaker(s)
James Charlton
James Charlton
James is an experienced trainer, file reviewer and consultant. He has delivered courses on behalf of various professional accountancy bodies in the UK, as well as providing in-house training for accounting and audit firms. His specialisms are financial reporting (both UK GAAP and IFRS), audit and he has a particular interest in the charity sector. In addition to training, James undertakes both cold and hot file reviews for audit practices, ranging from single partner to UK Top 50 firms.
James previously worked as an Audit Technical Manager at a UK top 10 firm, providing financial reporting and audit technical advice to the audit and accountancy departments, writing and reviewing technical materials for the practice, and performing engagement quality control reviews on audit files.
Read moreOverview
Video on demand |
|
1 - 3 hours |
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Charity Accounting |
Syllabus
This masterclass will cover:
- when charities require an independent examination and when a full audit is needed
- who can act as an independent examiner and the relevant AAT requirements
- the Charity Commission’s guidance under CC32 and how it applies in practice
- what evidence should be obtained and how the examination should be documented
- common problem areas and issues to look out for
- reporting matters of material significance to the Charity Commission.
How to access
Once purchased you'll be able to access the AAT Learning Portal where you'll have 12 months from the date to access the learning materials. AAT Learning Portal allows you to view all the courses you've purchased in one place, monitor your latest training activity and create goals to help you achieve your training aims.
