The independent examination of charity accounts - what is it and what to look for in an Independent Examiner

8 Nov 2022 Denise Copeland    Last updated: 10 Nov 2022

Charity trustees have a responsibility to ensure that the Independent Examiner they appoint has the required skills and experience to carry out an independent examination of their charity.

This tutorial is aimed at trustees of small to medium sized voluntary led organisations to help them understand what an independent examination is.  It will also explain: 

  • Eligibility for independent examination
  • Directions which Independent Examiners must follow
  • What trustees should look for in an Independent Examiner
  • How trustees should prepare for an independent examination. 

These tutorials are available with Irish or British sign language interpretation and subtitles can be translated into other languages. 

To view the tutorial without sign language interpretation choose the first video below. This video also includes subtitles (optional).  To translate the subtitles into another language, click on the Settings symbol and then 'Subtitles/CC', select 'Auto-translate' and then choose preferred language from the list.  

To view the tutorial with British Sign Language, choose the second video below and choose the third video below for interpretation in Irish Sign Language. 

The Independent Examination of charity accounts tutorial video (without sign language interpretation)


The Independent Examination of charity accounts tutorial video (with British sign language)


The Independent Examination of charity accounts tutorial video (with Irish sign language)


For other finance tutorial videos

Basic finance tutorial videos 


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by Denise Copeland

Governance and Charity Advice Manager

[email protected]

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