Independent examination

OSCR has issued independent examination guidance for charities and independent examiners. This is good practice guidance and is applicable to the independent examination of all Scottish charities. However, the guidance has been developed primarily with small charities in mind to reflect the needs of the vast majority of Scottish charities. Appendix 4 of the guidance includes five illustrative independent examiner reports.

The guidance is essential reading for charity trustees as well as independent examiners. A charity's trustees are ultimately responsible for the preparation of the annual report and accounts and are also responsible for appointing a suitable person to undertake the independent examination.

Click on the following link to view OSCR's guidance: OSCR Independent Examination Guidance 

The Charity Commission has issued guidance for both trustees and independent examiners on the Independent examination of English and Welsh charities.

The guidance is available on the Charity Commission website at:


  • Guidance
  • Charities

Previous page