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Reporting of relevant matters of interest to UK charity regulators: a guide for auditors and independent examiners

Any person appointed as an independent examiner or auditor for a charity has additional reporting responsibilities to the charity regulator in certain situations.

1. Matters that must be reported. These are classed as matters of material significance to the charity regulator and more information on these matters is available here.

2. Matters that may be reported. These are classed as matters that are relevant to the charity regulators and more information on these matters is available in the guidance below.

The guidance below is a joint publication from the Charity Commission for Northern Ireland, the Charity Commission of England and Wales (CCEW) and the Scottish Charity Regulator (OSCR).

CCNI EG062 Reporting of relevant matters of interest to UK charity regulators - a guide for auditors and independent examiners

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This is the first time the regulators have provided examples on where reporting would be helpful by auditors and independent examiners when reporting matters that are relevant but not a legal requirement to report.

Where an examiner or auditor is in doubt about whether they should report a matter, the preference of the UK charity regulators is that it should be reported and the regulators can then determine what action, if any, is required.