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Matters of material significance: a guide for auditors and independent examiners

Matters of material significance are items which independent examiners and auditors must report to the Charity Commission for Northern Ireland should they encounter them while handling the accounts of a charity.

The below guidance was published in April 2017 in conjunction with the UK’s other charity regulators – the Charity Commission for England and Wales (CCEW) and the Office of the Scottish Charity Regulator (OSCR) – following a period of consultation.

The matters have been agreed by the three charity regulators and are effective for all audits or independent examinations which are conducted and/or reported after 1 May 2017 (regardless of the accounting period being examined).

The guidance  entitled Matters of material significance reportable to UK charity regulators: guide for auditors and independent examiners, provides a detailed explanation of what matters of material significance are and further information of each of the matters. 

CCNI EG058 Matters of material significance: a guide for auditors and independent examiners

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