{"id":28527,"date":"2025-07-29T09:45:14","date_gmt":"2025-07-29T08:45:14","guid":{"rendered":"https:\/\/smh.group\/?page_id=28527"},"modified":"2025-09-09T09:28:04","modified_gmt":"2025-09-09T08:28:04","slug":"charity-independent-examination","status":"publish","type":"page","link":"https:\/\/devstagesite.co.uk\/smhgroup\/audit-and-assurance\/charity-independent-examination\/","title":{"rendered":"Charity Independent Examination"},"content":{"rendered":"\r\n    <div class=\"contact-profile-box animated fadeIn\">\r\n        \r\n        \r\n                <div class=\"contact-profile\">\r\n                    <div class=\"contact-profile__image\">\r\n                        <figure>\r\n                            <a href=\"https:\/\/devstagesite.co.uk\/smhgroup\/our-people\/james-salim\/\">\r\n                                <img loading=\"lazy\" decoding=\"async\" width=\"500\" height=\"500\" src=\"https:\/\/devstagesite.co.uk\/smhgroup\/wp-content\/uploads\/2018\/09\/SMH_Staff-0833-500x500.jpg\" class=\"attachment-regular size-regular wp-post-image\" alt=\"\" srcset=\"https:\/\/devstagesite.co.uk\/smhgroup\/wp-content\/uploads\/2018\/09\/SMH_Staff-0833-500x500.jpg 500w, https:\/\/devstagesite.co.uk\/smhgroup\/wp-content\/uploads\/2018\/09\/SMH_Staff-0833-300x300.jpg 300w, https:\/\/devstagesite.co.uk\/smhgroup\/wp-content\/uploads\/2018\/09\/SMH_Staff-0833-1024x1024.jpg 1024w, https:\/\/devstagesite.co.uk\/smhgroup\/wp-content\/uploads\/2018\/09\/SMH_Staff-0833-150x150.jpg 150w, https:\/\/devstagesite.co.uk\/smhgroup\/wp-content\/uploads\/2018\/09\/SMH_Staff-0833-768x768.jpg 768w, https:\/\/devstagesite.co.uk\/smhgroup\/wp-content\/uploads\/2018\/09\/SMH_Staff-0833-1536x1536.jpg 1536w, https:\/\/devstagesite.co.uk\/smhgroup\/wp-content\/uploads\/2018\/09\/SMH_Staff-0833-2048x2048.jpg 2048w, https:\/\/devstagesite.co.uk\/smhgroup\/wp-content\/uploads\/2018\/09\/SMH_Staff-0833-80x80.jpg 80w, https:\/\/devstagesite.co.uk\/smhgroup\/wp-content\/uploads\/2018\/09\/SMH_Staff-0833-1000x1000.jpg 1000w\" sizes=\"auto, (max-width: 500px) 100vw, 500px\" \/>                            <\/a>\r\n                        <\/figure>\r\n                    <\/div>\r\n                    <div class=\"contact-profile__info\">\r\n                        <div class=\"contact-profile__name\">\r\n                            <a href=\"https:\/\/devstagesite.co.uk\/smhgroup\/our-people\/james-salim\/\">James Salim FCCA<\/a>\r\n                        <\/div>\r\n                        <div class=\"contact-profile__title\">\r\n                            <span>Director - Sheffield<\/span>\r\n                        <\/div>\r\n                        <div class=\"contact-profile__email\">\r\n                            <a href=\"mailto:jsalim@smh.group\"><i class=\"fa fa-envelope\" aria-hidden=\"true\"><\/i> jsalim@smh.group                            <\/a>\r\n                        <\/div>\r\n\r\n                                                    <div class=\"contact-select\">\r\n                                <h3 class=\"call-office\">Call Your Local Office<\/h3>\r\n                                <select title=\"Select Your Local Office\" id=\"select-local-office\">\r\n                                    <option>Select Your Local Office<\/option>\r\n                                                                                                                                                            <!-- on select, the data number will change the link -->\r\n                                        <option value=\"Barnsley\" data-number=\"01226 242 250\" data-location=\"Barnsley\">Barnsley<\/option>\r\n                                                                                                                                                            <!-- on select, the data number will change the link -->\r\n                                        <option value=\"Buxton\" data-number=\"0129822108\" data-location=\"Buxton\">Buxton<\/option>\r\n                                                                                                                                                            <!-- on select, the data number will change the link -->\r\n                                        <option value=\"Chesterfield\" data-number=\"01246 277 266\" data-location=\"Chesterfield\">Chesterfield<\/option>\r\n                                                                                                                                                            <!-- on select, the data number will change the link -->\r\n                                        <option value=\"Harrogate\" data-number=\"01423 524 322\" data-location=\"Harrogate\">Harrogate<\/option>\r\n                                                                                                                                                            <!-- on select, the data number will change the link -->\r\n                                        <option value=\"Huddersfield\" data-number=\"01484 541 155\" data-location=\"Huddersfield\">Huddersfield<\/option>\r\n                                                                                                                                                            <!-- on select, the data number will change the link -->\r\n                                        <option value=\"Leeds (Garforth)\" data-number=\"01132 862 663\" data-location=\"Leeds (Garforth)\">Leeds (Garforth)<\/option>\r\n                                                                                                                                                            <!-- on select, the data number will change the link -->\r\n                                        <option value=\"Leeds\" data-number=\"01132 424 677\" data-location=\"Leeds\">Leeds<\/option>\r\n                                                                                                                                                            <!-- on select, the data number will change the link -->\r\n                                        <option value=\"Rotherham\" data-number=\"01709 377 909\" data-location=\"Rotherham\">Rotherham<\/option>\r\n                                                                                                                                                            <!-- on select, the data number will change the link -->\r\n                                        <option value=\"Sheffield\" data-number=\"01142 664 432\" data-location=\"Sheffield\">Sheffield<\/option>\r\n                                                                                                                                                            <!-- on select, the data number will change the link -->\r\n                                        <option value=\"Wakefield\" data-number=\"01924 376 045\" data-location=\"Wakefield\">Wakefield<\/option>\r\n                                                                    <\/select>\r\n                                <a id=\"call-local-office-link\" class=\"contact-profile__contact hidden\" href=\"\"><i class=\"fa fa-phone animated tada delay-3s\" aria-hidden=\"true\"><\/i><span class=\"contact-number-content\"><\/span><\/a>\r\n                            <\/div>\r\n                                            <\/div>\r\n                <\/div>\r\n\r\n            \r\n    <\/div>\r\n\r\n    \n<p>Transparency and accuracy of charity financial statements is critical for maintaining public trust in the charity sector. As a result, even when a charity does not require a statutory audit, it may still be required to have an Independent Examination.<\/p>\n<p>At SMH Group, our Charity Independent Examinations provide an independent review of financial activities, offering assurance to trustees, donors, regulators and all other users of the financial statements.<\/p>\n<h2><strong>Do you need a Charity Independent Examination?<\/strong><\/h2>\n<p>A charity registered in England and Wales are required to have an Independent Examination on their financial statements when the charity\u2019s total annual income is:<\/p>\n<ul>\n<li>More than \u00a325,000, but not more than \u00a31 million, provided that<\/li>\n<li>More than \u00a3250,000, its gross assets (fixed assets plus current asses) are \u00a33.26 million or less<\/li>\n<\/ul>\n<p>Some funders or your governing document may also require an independent examination, even if you fall below the income threshold.<\/p>\n<h2><strong>Benefits of an Independent Examination<\/strong><\/h2>\n<p>An Independent Examination is an opportunity to help your charity:<\/p>\n<ul>\n<li>Ensure its financial statements are in accordance with the Charities SORP<\/li>\n<li>Highlight areas of governance that require improvement and greater focus from management and trustees<\/li>\n<li>Provide assurance to trustees, funders and the public<\/li>\n<li>Demonstrate accountability to the Charity Commission<\/li>\n<\/ul>\n<h2><strong>Our charity independent examination process<\/strong><\/h2>\n<p>The requirements for an Independent Examination are less than those of an audit. It is a form of negative assurance, meaning our opinion states that nothing has come to our attention, as opposed to the positive assurance of an audit opinion which states that the financial statements are true and fair. We process includes :<\/p>\n<ol>\n<li><strong>Tailored planning<\/strong> \u2013 We meet with you to understand your charity\u2019s activities in for year and form an expectation of the results.<\/li>\n<li><strong>Review of results and accounting records<\/strong> \u2013 We review the financial results, agree key balances to supporting documentation, review income recognition policies are appropriate and confirm the going concern status.<\/li>\n<li><strong>Feedback on compliant with the Charities SORP <\/strong>\u2013 We review your financial statements and work with you to resolved any instances of non-compliance with he Charities SORP, highlighted areas of best practice.<\/li>\n<li><strong>Reporting<\/strong> \u2013 We conclude on our procedures, producing an Independent Examiner\u2019s Report on your financial statements.<\/li>\n<\/ol>\n<h2><strong>Get in touch<\/strong><\/h2>\n<p>To find out whether your charity qualifies for an independent examination, or to discuss your compliance needs, <a href=\"https:\/\/devstagesite.co.uk\/smhgroup\/contact\/\">contact<\/a>\u00a0the\u00a0<a href=\"https:\/\/devstagesite.co.uk\/smhgroup\/audit-and-assurance\/\">SMH Audit &amp; Assurance<\/a>\u00a0team on\u00a0<a href=\"mailto:info@smh.group\">info@smh.group<\/a> or 0114 266 4432.<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Transparency and accuracy of charity financial statements is critical for maintaining public trust in the charity sector. As a result, even when a charity does not require a statutory audit, it may still be required to have an Independent Examination. At SMH Group, our Charity Independent Examinations provide an independent review of financial activities, offering assurance to trustees, donors, regulators and all other users of the financial statements. Do you need a Charity Independent Examination? A charity registered in England and Wales are required to have an Independent Examination on their financial statements when the charity\u2019s total annual income is: More than \u00a325,000, but not more than \u00a31 million, provided that More than \u00a3250,000, its gross assets (fixed assets plus current asses) are \u00a33.26 million or less Some funders or your governing document may also require an independent examination, even if you fall below the income threshold. Benefits of an Independent Examination An Independent Examination is an opportunity to help your charity: Ensure its financial statements are in accordance with the Charities SORP Highlight areas of governance that require improvement and greater focus from management and trustees Provide assurance to trustees, funders and the public Demonstrate accountability to the Charity [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":29002,"parent":15747,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"templates\/template-services-subservice.php","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"class_list":["post-28527","page","type-page","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Charity Independent Examination - SMH Group<\/title>\n<meta name=\"description\" content=\"Our Charity Independent Examinations provide an independent review of financial activities, offering assurance to trustees.\" \/>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Charity Independent Examination - 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