The updated guidance, issued in October 2021, reflects the current matters of material significance reporting obligations on auditors and independent examiners. Independent examiners and auditors have a duty to consider and report matters of material significance to the relevant charity regulator; this applies to all audits or independent examination reports being issued, regardless of the accounting period being examined.
You can watch a free webinar covering reporting duties of auditors and independent examiners. This is an essential update on the current guidance, the shortcomings identified by the Charity Commission with reporting, and the essential next steps for all auditors and independent examiners.
In addition, another free webinar provides an overview of independent examinations. The session will cover what they are, who needs one, who can complete one and how an independent examination differs from an audit.