Audit and financial reporting for charities and CICs, supporting trustees with practical guidance and disciplined financial oversight.
Governance-Focused Support
We act for charities and not-for-profit organisations across Scotland and the wider UK, providing:
- Independent audit
- Independent examination
- Structured financial reporting aligned with SORP and OSCR requirements.
Charitable organisations operate within demanding regulatory frameworks where transparency and trustee accountability are essential. Our role is to provide technically robust and clearly communicated support that strengthens oversight without unnecessary administrative burden.
Independent Examination & Statutory Audit
We provide independent examinations and statutory audits in accordance with International Auditing Standards (UK) and charity-specific guidance.
Our audit approach is:
• Risk-focused and proportionate
• Designed to strengthen internal controls
• Structured to support trustee oversight
• Clear and practical in communication
Audit reinforces accountability to funders, regulators and beneficiaries while supporting trustees in demonstrating effective stewardship.
Charity Accounts & SORP Compliance
We prepare statutory accounts in compliance with the Charities SORP and UK accounting standards.
We focus on:
• Accurate reporting of restricted and unrestricted funds
• Transparent disclosure of designated funds
• Clear presentation aligned with OSCR expectations
• Timely submission of accounts
Trustees receive meaningful information that supports informed decision-making.
VAT & Trading Subsidiaries
We advise charities and trading subsidiaries on VAT and corporation tax matters, including:
• Partial exemption calculations
• VAT recovery reviews
• Gift Aid compliance
• Trading subsidiary structures
• Ongoing tax reporting
Our advice reflects both technical requirements and operational realities.
Financial Management & Outsourced Support
For charities requiring additional financial capacity, we provide structured outsourced finance support, including management reporting and financial review services.
This strengthens internal processes and ensures trustees have reliable information throughout the year.
Our Approach
Our work with charities is built on three principles:
- Clarity — communication trustees can rely upon.
- Proportionality — work aligned to risk and organisational scale.
- Accountability — strengthening oversight and governance processes.
Speak to an Independent Charity Audit Adviser
If you are reviewing your current auditor or considering independent examination support, we would welcome a confidential discussion.
We understand the scrutiny trustees face and provide structured, clearly explained support that reinforces confidence in reporting and governance.
Frequently Asked Questions
When does a charity require a statutory audit?
Charities exceeding the current audit thresholds, or where required by their governing document or funders, must undergo a statutory audit. We can advise trustees on the appropriate reporting requirement.
What is the difference between an independent examination and a statutory audit?
An independent examination provides limited assurance, whereas a statutory audit involves a more detailed review under International Auditing Standards (UK). The appropriate approach depends on size, risk and regulatory requirements.
What are trustees’ responsibilities in relation to financial reporting?
Trustees are responsible for maintaining accurate records and ensuring annual accounts comply with SORP and regulatory standards. We support trustees in meeting these obligations clearly and confidently.
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Let’s Work Together To Achieve Your Goals
Whether you need a full-service chartered accountant for your growing business or expert tax advice on a specific issue, we are here to help. Get in touch with our team in Glasgow today.