Charity Independent Examiner in Mitcham & Greater London | Adept Accountax

Accounting
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July 1, 2026

Do you run a charity in Mitcham, Croydon, Sutton, Wimbledon or anywhere across Greater London and aren’t sure whether your accounts need an independent examination? You’re not alone. It’s one of the most common questions charity trustees ask, and getting it wrong can put your charity out of compliance with the Charity Commission.

At Adept Accountax, our Mitcham-based charity accounting team helps trustees across South London and the wider UK understand exactly what their charity needs — and we provide affordable, professional independent examinations to match.

What Is an Independent Examination?

An independent examination is a review of a charity’s annual accounts carried out by someone independent of the charity. It gives trustees, donors, funders and the Charity Commission assurance that the accounts have been properly prepared — though it’s a lighter-touch process than a statutory audit.

Unlike an audit, an independent examination doesn’t provide a formal audit opinion. Instead, the examiner checks that the accounts are consistent with the charity’s underlying accounting records and flags any matters that need the trustees’ attention.

Do Charities Need an Independent Examiner? Current Thresholds

In England and Wales, under current Charity Commission rules:

Gross income over £25,000 — your charity’s accounts must be independently examined or audited.
Gross income of £25,000 or less — an independent examination generally isn’t required, though trustees can arrange one voluntarily for extra reassurance.

Important update for 2026: New charity financial thresholds are due to take effect for financial years ending on or after 30 September 2026. The independent examination threshold is set to rise from £25,000 to £40,000, the qualified-examiner threshold from £250,000 to £500,000, and the audit threshold from £1 million to £1.5 million. Until these changes take legal effect, the current thresholds below still apply. Our team keeps track of these changes so your charity’s reporting stays compliant — get in touch to check how the new rules will affect your charity.

When Is a Full Audit Required Instead?

An independent examination isn’t always enough. Under current rules, a statutory audit is generally required where:

Gross income exceeds £1 million, or
Gross income exceeds £250,000 and gross assets exceed £3.26 million.

Where an audit is legally required, an independent examination cannot be used as a substitute.

Who Can Act as an Independent Examiner?

The examiner must be independent of the charity and hold the right level of skill and experience for the size of the charity.

Income below £250,000: the examiner needs sufficient financial knowledge and an understanding of charity accounting.
Income between £250,000 and £1 million: the examiner must be a member of a recognised professional body, such as:
- ICAEW
- ACCA
- ICAS
- Chartered Institute of Public Finance and Accountancy (CIPFA)
- Association of International Accountants (AIA)
- or another body recognised under charity legislation

Our examiners at Adept Accountax are fully qualified and experienced across all these thresholds.

Benefits of an Independent Examination

Even where it’s a legal requirement, an independent examination brings real value to a charity:

Builds confidence in your financial reporting among donors and funders.
Helps catch accounting errors or weak financial controls early.
Demonstrates good governance to grant providers and stakeholders.
Supports trustees in meeting their legal responsibilities.
Reduces the risk of issues surfacing during a Charity Commission review.

Trustees’ Responsibilities Don’t Disappear

Whether or not your charity needs an independent examination or audit, trustees remain responsible for:

Keeping accurate accounting records.
Preparing annual accounts under the correct accounting framework (SORP).
Filing the annual return and accounts with the Charity Commission on time.
Complying with charity law and your governing document.

An independent examiner doesn’t take over these duties — their role is to provide independent scrutiny of accounts the trustees have already prepared.

Charity Accounting Services from Adept Accountax, Mitcham

We work with charities of all sizes across Mitcham, Greater London and further afield, giving trustees — who are so often volunteers with limited time — practical, cost-effective support. Our charity services include:

Independent examinations
Charity accounts preparation
Charity Commission annual return assistance
Gift Aid advice and claims
Charity bookkeeping and payroll services
Charity tax and VAT advice
Governance and financial compliance support

We support Charitable Incorporated Organisations (CIOs), charitable trusts, charitable companies and community charities, helping each meet its legal obligations while staying focused on delivering public benefit.

Why Choose Adept Accountax as Your Charity Accountant?

Based in Mitcham and serving charities throughout Greater London, our experienced team understands the specific challenges trustees face — tight budgets, volunteer time, and complex reporting rules. We provide clear, practical, jargon-free advice tailored to your charity’s size and structure, so you stay compliant and confident.

Whether your charity is newly registered or well established, we’ll help you understand exactly what your reporting requirements are and make sure your accounts are accurate and filed on time.

Speak to Our Charity Specialists in Mitcham

Not sure whether your charity needs an independent examination or a statutory audit? Adept Accountax is here to help.

Contact our Mitcham-based team today for professional advice on your charity’s accounting, compliance and reporting obligations. We’ll help you meet your legal requirements with confidence — so you can focus on making a difference in your community.

Adept Accountax Ltd | Charity Accountants in Mitcham, Greater London 📞 Call us today | 📧 Get in touch online

Frequently Asked Questions

Does my small charity need an independent examination? If your gross income is £25,000 or less, an independent examination usually isn’t required, though trustees may choose one voluntarily. Above £25,000, an examination or audit is generally required (this threshold is due to rise to £40,000 from late 2026).

What’s the difference between an independent examination and an audit? An independent examination checks that accounts are consistent with the underlying records and free from obvious errors. An audit goes further, providing a formal opinion after verifying the accuracy of the underlying records themselves.

Can Adept Accountax act as our charity’s independent examiner? Yes. We carry out independent examinations for charities of all sizes and structures, based in Mitcham and across Greater London.

This article is intended as general guidance and does not constitute professional advice. Charity financial thresholds are subject to change — contact Adept Accountax for advice specific to your charity’s circumstances.