Charity Audit and Independent Examination

By focussing on the issues that are relevant to your charity we aim to add value through our audit process by identifying areas for improvements and efficiencies.

For a free initial meeting to discuss how we can help you contact us online or call us on T: 023 9248 4356T: 023 9248 4356

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Our Audit Philosophy and Method

Our aim is to carry out a cost-effective audit which is in accordance with the highest standards of professional practice.

We approach audit assignments with a certain degree of professional scepticism and base audit conclusions on objectively assessed audit evidence.

Communication is key to a successful audit. We think it is important to listen to our clients and consider the implications of what they tell us - not only during the audit assignment but throughout the year.

We aim to assist our charity clients in preparing, as early as possible, for changes in accounting and disclosure requirements and for ensuring that all relevant issues are addressed.

The annual audit cycle

- The audit planning meeting provides the opportunity to discuss important events in the year, the systems and risks related to the charity, our audit approach, agree deliverables and decide timetables.
Interim - During our field work, any exceptions identified will be investigated. Where appropriate these will be discussed with the charity and cleared appropriately.
Final - At the final stages of the audit we will discuss the matters arising from the audit at a close down meeting. Once all issues are cleared we will produce the financial statements for approval by the board.
AGM - The final audit communique (FAC) explains how we have carried out the audit, the risks identified and adjustments made, and our recommendations for improvement.

We understand a change of auditors can feel like a major disruption. This is why we aim to make the transition as smooth as possible. We have carried out this process many times for our charity clients and know what works to ensure a seamless move.

Independent Examination

Where a charity's annual income is below the audit threshold*, the trustees are able to choose to have an independent examination instead of an audit. Its purpose is to give the charity's trustees, supporters, beneficiaries and the wider public. some independent assurance that the charity's money has been properly accounted for. It usually costs less than an audit as it requires the examiner checking for specific matters only and does not involve forming an opinion as to whether the accounts are 'true and fair'.

We can perform an independent examination or provide one-off tax and accounting advice if required.

* the charity's gross income is more than £25,000, but not more than £1 million, provided that if its gross income is more than £250,000, its gross assets (fixed assets plus current assets) are £3.26 million or less.


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Charities Key Contacts

Paul Underwood, Director

Paul has worked with charities for almost 20 years.  As well as audit and compliance work, he carries out Internal Examinations and has a particular interest in the effect of VAT and taxation on the charitable sector.  Paul is treasurer of a not-for-profit organisation and is a member of the ICAEW Audit Faculty and the Charity & Voluntary Sector Group.

T:023 9222 8185

Stuart Mackie, Senior Manager

Stuart joined Morris Crocker in 2013 from a specialist not-for-profit London firm where he qualified as a chartered accountant.  His expertise is in generating ideas to make sure charities are run efficiently and are compliant with the latest accounting standards.  Stuart currently acts as financial adviser to two not-for-profit clients.

T:023 9222 8120

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What our clients say...

Morris Crocker has to be the leading accountancy firm for primary Care Finance. They are a one stop shop for financial services; They provide a professional honest and reliable service. They know everything we need to know and guide and advise us through the complex pathways of primary care finance whether you are a PMS practice or GMS practice. As a Practice Manager I rely heavily on their knowledge base and have an excellent working relationship with Wendy Willatts who is our designated accountant and Stuart Cann whose knowledge of financial software packages is phenomenal. They take away the stress and worry of the complex issues that primary care finance brings to every practice - you are safe in their hands.

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