Guidance for the auditors of charities

Guidance for charity auditors includes material prepared by the Auditing Practices Board (APB) for the auditors of charities in Scotland, England & Wales and Northern Ireland. 

APB Practice Note 11: the audit of charities in the United Kingdom

In March 2012, the APB issued a revised version of Practice Note 11. The Practice Note, and ISAs, are available to download from the APB's website:

The Practice Note replaces the version issued in March 2011 version which is no longer available on the APB's website.

There are no illustrative auditor's reports included within the March 2012 version of Practice Note 11. Illustrative auditor's reports for charities are included in the APB's compendium of auditor's reports for private sector financial statements. The latest version of the bulletin is 2010/02 (revised) which applies to periods ended on, or after, 15 December 2010.

The auditor's report should reflect the statutory basis for the audit, which of course must also be reflected in the engagement letter. The APB has taken the view that in the certain circumstances a charitable company can receive an audit solely under charity law while electing for exemption under company law. ICAS takes the view that it is good practice where any piece of legislation requires a charity to be audited that the charity is audited under all applicable legislation.


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