|**Charity Name**||||**No (if any)**|**No (if any)**||
|---|---|---|---|---|---|---|
|**Receipts and payments accounts**
Period start date
**To**
Period end date
**For the period**
**from**
ee
ee
ee|||||||
|**Section A Receipts and payments**|||||||
|**Unrestricted**
**funds**|**Unrestricted**
**Restricted**
**funds**|**Restricted**|**Endowment**
**funds**||**Total funds**||
|**to the nearest**
**£**|**to the nearest £**
**to the nearest**|**to the nearest £**|**to the nearest £**||**to the nearest £**||
|**A1 Receipts**
**-**|**-**
**-**|**-**|**-**||**-**|**-**|
|**-**|**-**
**-**|**-**|**-**||**-**|**-**|
|**-**|**-**
**-**|**-**|**-**||**-**|**-**|
|**-**|**-**
**-**|**-**|**-**||**-**|**-**|
|**-**|**-**
**-**|**-**|**-**||**-**|**-**|
|**-**|**-**
**-**|**-**|**-**||**-**|**-**|
|**-**|**-**
**-**|**-**|**-**||**-**|**-**|
|**-**|**-**
**-**|**-**|**-**||**-**|**-**|
|**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**_Sub total_ -**
**-**
**-**
**-**
**_Total receipts_ -**
**-**
**-**
**-**
**_Sub total_**_(Gross income for AR)_
**A2 Asset and investment sales,**
**(see table).**
~~SS~~|
|---|
|**A3 Payments**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**_Sub total_ -**
**-**
**-**
**-**|
_**Sub total**_ **[ - ] - - - A4 Asset and investment purchases, (see table) - - - - - - - -** _**Sub total**_ **[ - ] - - -** ~~———~~ _**Total payments**_ **-** _**Net of receipts/(payments)**_ **A5 Transfers between funds - - - - A6 Cash funds last year end - - - -** _**Cash funds this year end**_ —=—=S=_=>==>= **-**
|**Section B Statement**|**of assets and liabilities**|**at the end of the period**|**at the end of the period**|**at the end of the period**|
|---|---|---|---|---|
|||**Unrestricted**||**Restricted**|
|**Categories**|**Details**|**funds**||**funds**|
|**B1 Cash funds**|**_Total cash funds_**|**to nearest £**
**-**
**-**
**-**
**-**|
|**to nearest £**
**-**
**-**
**-**
**-**|
||(agree balances with receipts and payments
account(s))|OK
|OK||
|||**Unrestricted**||**Restricted**|
|||**funds**||**funds**|
|**B2 Other monetary assets**|**Details**|**to nearest £**
**-**
**-**
**-**
**-**
**-**
**-**|
|**to nearest £**
**-**
**-**
**-**
**-**
**-**
**-**|
|**B3 Investment assets**|**Details**|**Fund to which**
**asset belongs**|**Cost (optional)**
**-**
**-**
**-**
**-**
**-**||
|**B4 Assets retained for the**|**Details**|**Fund to which**
**asset belongs**|**Cost (optional)**
**-**||
|**charity’s own use**|||
|**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**|
|||**Fund to which**||**Amount due**|
|**B5 Liabilities**|**Details**|**liability relates**|
|**-**
**-**
**-**
**-**
**-**
**(optional)**|
|Signed by one or two trustees on
behalf of all the trustees|Signature|Print|Name||
**----- Start of picture text -----**
CC16a
**----- End of picture text -----**
**----- Start of picture text -----**
Last year
**----- End of picture text -----**
## **to the nearest £**
**-**
**-**
**-**
**-**
**Endowment funds to nearest £ - - - -**
**----- Start of picture text -----**
OK
**----- End of picture text -----**
**Endowment funds to nearest £ - - - - - -**
**Current value (optional)**
**-**
**Current value (optional)**
**When due (optional)**
Date of approval
|**Charity Name**||||**No (if any)**|**No (if any)**||
|---|---|---|---|---|---|---|
|**Receipts and payments accounts**
Period start date
**To**
Period end date
**For the period**
**from**
ee
ee
ee|||||||
|**Section A Receipts and payments**|||||||
|**Unrestricted**
**funds**|**Unrestricted**
**Restricted**
**funds**|**Restricted**|**Endowment**
**funds**||**Total funds**||
|**to the nearest**
**£**|**to the nearest £**
**to the nearest**|**to the nearest £**|**to the nearest £**||**to the nearest £**||
|**A1 Receipts**
**-**|**-**
**-**|**-**|**-**||**-**|**-**|
|**-**|**-**
**-**|**-**|**-**||**-**|**-**|
|**-**|**-**
**-**|**-**|**-**||**-**|**-**|
|**-**|**-**
**-**|**-**|**-**||**-**|**-**|
|**-**|**-**
**-**|**-**|**-**||**-**|**-**|
|**-**|**-**
**-**|**-**|**-**||**-**|**-**|
|**-**|**-**
**-**|**-**|**-**||**-**|**-**|
|**-**|**-**
**-**|**-**|**-**||**-**|**-**|
|**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**_Sub total_ -**
**-**
**-**
**-**
**_Total receipts_ -**
**-**
**-**
**-**
**_Sub total_**_(Gross income for AR)_
**A2 Asset and investment sales,**
**(see table).**
~~SS~~|
|---|
|**A3 Payments**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**_Sub total_ -**
**-**
**-**
**-**|
_**Sub total**_ **[ - ] - - - A4 Asset and investment purchases, (see table) - - - - - - - -** _**Sub total**_ **[ - ] - - -** ~~———~~ _**Total payments**_ **-** _**Net of receipts/(payments)**_ **A5 Transfers between funds - - - - A6 Cash funds last year end - - - -** _**Cash funds this year end**_ —=—=S=_=>==>= **-**
|**Section B Statement**|**of assets and liabilities**|**at the end of the period**|**at the end of the period**|**at the end of the period**|
|---|---|---|---|---|
|||**Unrestricted**||**Restricted**|
|**Categories**|**Details**|**funds**||**funds**|
|**B1 Cash funds**|**_Total cash funds_**|**to nearest £**
**-**
**-**
**-**
**-**|
|**to nearest £**
**-**
**-**
**-**
**-**|
||(agree balances with receipts and payments
account(s))|OK
|OK||
|||**Unrestricted**||**Restricted**|
|||**funds**||**funds**|
|**B2 Other monetary assets**|**Details**|**to nearest £**
**-**
**-**
**-**
**-**
**-**
**-**|
|**to nearest £**
**-**
**-**
**-**
**-**
**-**
**-**|
|**B3 Investment assets**|**Details**|**Fund to which**
**asset belongs**|**Cost (optional)**
**-**
**-**
**-**
**-**
**-**||
|**B4 Assets retained for the**|**Details**|**Fund to which**
**asset belongs**|**Cost (optional)**
**-**||
|**charity’s own use**|||
|**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**|
|||**Fund to which**||**Amount due**|
|**B5 Liabilities**|**Details**|**liability relates**|
|**-**
**-**
**-**
**-**
**-**
**(optional)**|
|Signed by one or two trustees on
behalf of all the trustees|Signature|Print|Name||
**----- Start of picture text -----**
CC16a
**----- End of picture text -----**
**----- Start of picture text -----**
Last year
**----- End of picture text -----**
## **to the nearest £**
**-**
**-**
**-**
**-**
**Endowment funds to nearest £ - - - -**
**----- Start of picture text -----**
OK
**----- End of picture text -----**
**Endowment funds to nearest £ - - - - - -**
**Current value (optional)**
**-**
**Current value (optional)**
**When due (optional)**
Date of approval
**Independent examination of charity accounts checklist (CC32a)**
## A recommended checklist for examiners
## **This checklist is not suitable for the examination of voluntary group accounts.**
## **1. Self-assessment checklist**
The questions in this checklist are designed to help the examiner to undertake their independent examination in accordance with the legal requirements and good practice recommendations set out in the Commission’s guidance on Independent examination of charity accounts: Directions and guidance for examiners (CC32).
The examiner is recommended to use the checklist alongside the Directions for independent examination. Not all the checks listed will apply in the case of every independent examination and so the checklist is not a substitute to the examiner using their own judgment as to what is necessary.
The prompt ‘step done’ may prompt a ‘yes’ or ‘no’. A ‘no’ answer does not always indicate a problem because it may simply be that the step was either not applicable or found not to be necessary to the examination undertaken in which case the words
‘not applicable’ or ‘not necessary’ might be entered in place of a working paper reference.
Some answers may be ‘no’ because the evidence or information that was needed could not be obtained and this will need to be considered when the examiner makes their report. It is recommended that all the steps for each Direction are completed with a working paper reference added.
It may be that the examiner completes the checklist as they go through the examination or as a completeness check at the end as they bring their examination to a conclusion and prepare their report. There is no legal requirement to use this checklist and examiners may substitute their own checklist or take an alternative approach.
If the checklist is completed it is recommended that this forms part of the formal record of their independent examination undertaken and is kept in the file of examiner’s working papers.
## **2. Checklist**
**----- Start of picture text -----**
The Directions and documentation Step Working
done? paper
referen
Direction 1: Check whether the charity is
eligible to have an independent examination
Checked the charity audit threshold applying to the
accounts to be reviewed
Checked an audit is not required for any other reason
Confirmed the charity is eligible for independent
Confirmed the amount of the charity’s income to figure
shown
the accounts (including any branches) and confirmed
that income and assets are below the audit threshold
or, if applicable, obtained a copy of the letter from
If the charity has one or more subsidiaries confirmed
that group
If a charitable company checked that the audit
exemption
If applicable, rechecked the threshold calculation
during the examination
If the charity’s income is more than £250,000 confirmed
that
If applicable, informed the trustees that the charity is
not
If receipts and payments accounts have been prepared,
checked that the charity’s gross income is less than
£250,000
If receipts and payments accounts have been prepared,
check
that there is no requirement to prepare accruals
If applicable, informed the trustees that the charity is
not
Direction 2: Check for any conflict of interest that
prevents
the examiner from carrying out their
Confirmed that there are no close personal
relationships with the trustees that compromise
iConfirmed as having no the day to day involvement in d d
the
If providing other services to the charity then confirmed
that all
Identified that there are no circumstances in the
examiner’s
judgment that would reasonably lead to the perception
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**----- Start of picture text -----**
The Directions and documentation Step Working
done? paper
referen
Considered whether sufficiently skilled to carry out the
examination and, where required, confirmed
membership of a listed body
If applicable, informed the trustees that you are not
eligible to
Direction 3: Record your independent
File of working papers prepared to document the work
undertaken (see the Direction for guidance on key
working papers)
Evidence of appointment on file
If issued, letter of engagement signed by the trustees
Documentation of steps required by Direction 1 are all
Documentation that steps required by Direction 2 are all
Analytical review documented
Areas of concern identified and noted whether these
were
resolved or if unresolved and significant have included
Verification and vouching procedures undertaken and
any
Copy of approved accounts on file
Copy of trustees’ annual report on file
Copies of information relied upon as part of the
examination
If applicable, copies of written assurances given
Recorded the conclusions drawn as an outcome of
the independent examination that support the
examiner’s report are on file
Recorded any matters of material significance about
which a
Recorded whether to exercise discretion and report on
relevant
Direction 4: Plan your independent examination
Obtained an understanding of the charity’s constitution,
objectives, organisational structure, the funds
managed, its activities and accounting records and
Planned specific examination procedures appropriate to
the
Reviewed whether any areas for improvement were
advised to
the trustees in the previous year’s independent
examiner’s report (or audit report and management
Considered the financial risks identified and, where
accruals accounts prepared, considered whether the
trustees have evidence that shows that the charity
iNoted any implications for the examiner’s report and fori
separate reporting to the Commission
**----- End of picture text -----**
**----- Start of picture text -----**
The Directions and documentation Step Working
done? paper
referen
Direction 5: Check that accounting records are
kept to the
Checked that accounting records have been kept are
complete
Asked the trustees about how they ensure the
accounting records are complete
If corrections made or records created during the
examination,
Asked the trustees if they carried out a review of the
charity’s
Noted any implications for the examiner’s report and for
separate reporting to the Commission
Direction 6: Check that the accounts are
consistent with
Compared the accounts with the underlying accounting
Checked some entries from the listing of transactions of
income and expenditure to vouchers such as
invoices, bank statements, and receipts.
If applicable, confirmed that the trustees have taken
the necessary steps to ensure that restricted or
endowed funds are correctly reported in the accounts
If additional checks were necessary, the evidence was
found
that showed the accounting record was complete,
Direction 7: If the accounts are prepared on an
accruals
basis and one or more related party
transactions took place the examiner must
Checked that the disclosures required by the SORP have
been
d d l t
Considered whether there are any implications for the
examiner’s report and reporting to the Commission
If receipts and payments accounts prepared and a
related
party transaction note was provided, then checked the
Direction 8: Check the reasonableness of the
signifcant
estimates and judgments and accounting
policies used in accounting for the types of fund
h Checked with the trustees that the separate funds of ld d i th ti f th t
the charity
have been correctly accounted for and reported
Checked the reasonableness of any significant
estimates or
**----- End of picture text -----**
**----- Start of picture text -----**
The Directions and documentation Step Working
done? paper
referen
Where accruals accounts are prepared, checked that
the
accounting policies adopted are consistent with the
Where accruals accounts are prepared, checked that
the
Noted any implications for the examiner’s report and for
separate reporting to the Commission
Direction 9: The examiner must check whether
the
trustees have considered the fnancial
circumstances of the charity at the end of the
reporting period and, if the accounts are
prepared on an accruals basis, check whether
the trustees have made an assessment of the
Asked the trustees whether they expect the charity to
be able
to settle outstanding invoices, bills and
commitments as and when they fall due
Asked the trustees about the reserves policy and the
adequacy
of the level of reserves held
Where accruals accounts are prepared, checked that
the
trustees’ have made an assessment of going concern
and that their assessment is reasonable given the
Where accruals accounts are prepared, checked that
the
SORP’s disclosures about going concern have been
Noted any implications for the examiner’s report and for
separate reporting to the Commission
Direction 10: Check the form and content of the
Where receipts and payments accounts have been t
prepared, checked that the charity can lawfully
prepare such accounts, that all the accounting
statements are present and that the funds of the
h it tl id tifi d
Where accruals accounts are prepared, checked that
they
If the charity is a company, checked that the accounts
also
Noted any implications for the examiner’s report and for
separate reporting to the Commission
Direction 11: Identify items from the analytical
review of
the accounts that need to be followed up
f f th l ti id
Carried out an analytical review
**----- End of picture text -----**
**----- Start of picture text -----**
The Directions and documentation Step Working
done? paper
referen
Following the analytical review, selected material items
in the
If the accounts could be materially misstated, additional
checks
were undertaken and the examiner is satisfied that the
item(s) identified were satisfactorily explained and
Noted any implications for the examiner’s report and for
separate reporting to the Commission
Direction 12: Compare the trustees’ annual report
with the
Checked that any figure for reserves quoted in the
trustees’
Compared the trustees’ annual report with the accounts
for any
Noted any implications for the examiner’s report and for
separate reporting to the Commission
Direction 13: Write and sign the independent
examination
Reviewed the conclusions from the independent
Considered whether the examination has identified a
matter of
Checked that the examiner’s report covers all of the
matters
If relying on the work of others in undertaking the
independent
examination, the examiner is fully satisfied with their
Signed and dated the examiner’s report
Reported matters of material significance direct to the
Commission
Exercised discretion and reported relevant matters
direct to the
**----- End of picture text -----**