{"number":"5e.3","body":"","content":{"layouts":[{"type":"singleColumn","areas":[{"items":[{"gridType":"RichTextBlock","content":"\u003Cp\u003E\u003Cstrong\u003E5e.3.1.1 Appointment of Independent Examiner or auditor\u003Cbr\u003E\u003C/strong\u003EAt each AGM of the Group, District or County Scout Council an auditor or independent examiner, as appropriate, must be appointed. Each Group, District or County must decide if it needs an auditor or independent examiner by reference to the tables below. Information about the qualifications for the person scrutinising the accounts are also shown below.\u003C/p\u003E\n\u003Cp\u003ECharity Trustees are encouraged, as a matter of best practice, to formalise their relationship with the independent examiner or auditor by setting out the services that are expected via a letter of appointment. This will enable both parties to understand and appreciate the extent of the work and duties involved in the independent examination process.\u003C/p\u003E\n\u003Cp\u003EFor Scouts members of the Federation, the letter of appointment may be achieved by exchange of emails. It should lay out briefly:\u003C/p\u003E\n\u003Cul\u003E\n\u003Cli\u003EWhat the Independent Examiner or Auditor is being engaged to do\u0026nbsp; \u0026nbsp;\u003Cstrong\u003E\u003Cbr\u003E\u003C/strong\u003E\u003C/li\u003E\n\u003Cli\u003EThe date that has been jointly agreed that the examination of accounts will be complete\u003C/li\u003E\n\u003C/ul\u003E\n\u003Cp\u003EAnd include a link to the template for the examiner\u0027s report to the Trustees.\u003C/p\u003E","gtmId":"","gtmClass":""},{"gridType":"RichTextBlock","content":"\u003Ch4\u003Ea) England and Wales\u003C/h4\u003E\n\u003Ctable border=\u00221\u0022 style=\u0022border-collapse: collapse; width: 99.934%;\u0022\u003E\n\u003Ctbody\u003E\n\u003Ctr\u003E\n\u003Ctd style=\u0022width: 33.312%;\u0022\u003E\u003Cstrong\u003EGross income thresholds\u003C/strong\u003E\u003C/td\u003E\n\u003Ctd style=\u0022width: 33.312%;\u0022\u003E\u003Cstrong\u003EType of accounts\u003C/strong\u003E\u003C/td\u003E\n\u003Ctd style=\u0022width: 33.312%;\u0022\u003E\u003Cstrong\u003EMinimum external scrutiny\u003C/strong\u003E\u003C/td\u003E\n\u003C/tr\u003E\n\u003Ctr\u003E\n\u003Ctd style=\u0022width: 33.312%;\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW189906677 BCX8\u0022\u003E\u003C/span\u003E\u00A30 - \u00A3250,000\u00B2\u003C/td\u003E\n\u003Ctd style=\u0022width: 33.312%;\u0022\u003EReceipts and payments \u0026amp; Statement of Assets and Liabilities\u0026nbsp;\u003C/td\u003E\n\u003Ctd style=\u0022width: 33.312%;\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW147944050 BCX8\u0022\u003EAn Independent Examiner\u003Cbr\u003E(POR 5e.3.1.1(a.a))\u003C/span\u003E\u003C/td\u003E\n\u003C/tr\u003E\n\u003Ctr\u003E\n\u003Ctd style=\u0022width: 33.312%;\u0022\u003E\u00A3250,001 - \u0026nbsp;\u003Cbr\u003E\u00A31 million\u00B9\u0026nbsp;\u003C/td\u003E\n\u003Ctd style=\u0022width: 33.312%;\u0022\u003EAccrual in accordance with the SORP\u0026nbsp;\u003C/td\u003E\n\u003Ctd style=\u0022width: 33.312%;\u0022\u003E\n\u003Cp\u003EAn Independent Examiner who is a member of a recognised professional body\u003Cbr\u003E(POR 5e.3.1.1(a.b))\u003C/p\u003E\n\u003C/td\u003E\n\u003C/tr\u003E\n\u003Ctr\u003E\n\u003Ctd style=\u0022width: 33.312%;\u0022\u003E\u0026gt;\u00A31 million\u00B9\u003C/td\u003E\n\u003Ctd style=\u0022width: 33.312%;\u0022\u003EAccrual in accordance with the SORP\u0026nbsp;\u003C/td\u003E\n\u003Ctd style=\u0022width: 33.312%;\u0022\u003E\n\u003Cp\u003EA registered Auditor\u0026nbsp;\u003Cbr\u003E(POR 5e.3.1.1(a.c))\u003C/p\u003E\n\u003Cp\u003E\u0026nbsp;\u003C/p\u003E\n\u003C/td\u003E\n\u003C/tr\u003E\n\u003C/tbody\u003E\n\u003C/table\u003E\n\u003Cp\u003E\u003Cbr\u003EThere is more detail at the \u003Ca rel=\u0022noopener\u0022 href=\u0022https://www.gov.uk/government/publications/independent-examination-of-charity-accounts-trustees-cc31/independent-examination-of-charity-accounts-trustees\u0022 target=\u0022_blank\u0022 title=\u0022Independent examination of charity accounts: guidance for trustees\u0022\u003Eindependent examination of charity accounts: guidance for trustees\u003C/a\u003E.\u003C/p\u003E\n\u003Cp\u003E\u003Cstrong\u003Ea. Qualifications: where gross income does not exceed \u00A3250,000\u00B9\u003C/strong\u003E\u003C/p\u003E\n\u003Cp\u003EThe Scout Council should appoint as an Independent Examiner\u00B3 an independent person that they reasonably believe possesses sufficient financial awareness, numeracy skills and relevant experience to carry out the work and make the judgements required.\u003C/p\u003E\n\u003Cp\u003EThe Charity Commission for England and Wales suggests that the examiner may work in a role that involves financial management, such as setting and managing budgets and reviewing financial reports, or that requires knowledge of accounting systems, such as maintaining financial records and internal controls.\u003C/p\u003E\n\u003Cp\u003ETo ensure no conflict of interest, person(s) appointed as an Independent Examiner\u2074 must not hold any role in the individual Group, District, or County whose accounts they are scrutinising. Further, the appointed person should avoid any compromise on their independence by not being \u2018connected\u2019 to the Trustees (including ex officio Trustees) of the charity through:\u003C/p\u003E\n\u003Cul\u003E\n\u003Cli\u003Ea family relationship. For example, the parent or child of a Trustee\u003C/li\u003E\n\u003Cli\u003Ea financial or commercial relationship with a Trustee\u003C/li\u003E\n\u003Cli\u003Ea financial or commercial relationship with the Group, District, or County. For example, someone who represents a body that funds the or contracts with the charity to provide services.\u0026nbsp;\u003C/li\u003E\n\u003C/ul\u003E\n\u003Cp\u003ENote that if, despite the income not exceeding \u00A3250,000, accrual accounts are prepared voluntarily then the Charity Commission for England \u0026amp; Wales recommend that these are examined by an Independent Examiner who is a member of a recognised professional body (POR 5e.3.1.1(a.b) below).\u003C/p\u003E\n\u003Cp\u003EThe Scout Council may instead choose to appoint a Registered Auditor.\u003C/p\u003E\n\u003Cp\u003E\u003Cstrong\u003Eb. Qualifications: where the gross income in the year under review exceeds \u00A3250,000 but does not exceed \u00A31 million\u00B9\u003C/strong\u003E\u003C/p\u003E\n\u003Cp\u003EThe Scout Council should normally appoint an Independent Examiner, who must be a member of one of the following bodies\u2075:\u003C/p\u003E\n\u003Cul\u003E\n\u003Cli\u003EInstitute of Chartered Accountants in England \u0026amp; Wales\u003C/li\u003E\n\u003Cli\u003EInstitute of Chartered Accountants of Scotland\u003C/li\u003E\n\u003Cli\u003EInstitute of Chartered Accountants in Ireland\u003C/li\u003E\n\u003Cli\u003EAssociation of Chartered Certified Accountants\u003C/li\u003E\n\u003Cli\u003EAssociation of Authorised Public Accountants\u003C/li\u003E\n\u003Cli\u003EAssociation of Accounting Technicians\u003C/li\u003E\n\u003Cli\u003EAssociation of International Accountants\u003C/li\u003E\n\u003Cli\u003EChartered Institute of Management Accountants\u003C/li\u003E\n\u003Cli\u003EChartered Governance Institute of UK \u0026amp; Ireland\u003C/li\u003E\n\u003Cli\u003EChartered Institute of Public Finance and Accountancy\u003C/li\u003E\n\u003Cli\u003EAssociation of Charity Independent Examiners\u003C/li\u003E\n\u003Cli\u003EInstitute of Financial Accountants\u003C/li\u003E\n\u003Cli\u003ECertified Public Accountants Association\u003C/li\u003E\n\u003C/ul\u003E\n\u003Cp\u003EThere is\u0026nbsp;\u003Ca rel=\u0022noopener\u0022 href=\u0022https://www.gov.uk/government/publications/independent-examination-of-charity-accounts-trustees-cc31/independent-examination-of-charity-accounts-trustees\u0022 target=\u0022_blank\u0022 title=\u0022Independent examination of charity accounts: guidance for trustees\u0022\u003Emore detail available on gov.uk.\u003C/a\u003E\u003C/p\u003E\n\u003Cp\u003ETo ensure no conflict of interest, person(s) appointed as an Independent Examiner\u2076 must not hold any role in the individual Group, District, or County whose accounts they are scrutinising. \u0026nbsp;Further, the appointed person should avoid any compromise on their independence by not being \u2018connected\u2019 to the Trustees (including ex officio Trustees) of the charity through:\u003C/p\u003E\n\u003Cul\u003E\n\u003Cli\u003Ea family relationship. For example, the parent or child of a Trustee\u0026nbsp;\u003C/li\u003E\n\u003Cli\u003Ea financial or commercial relationship with a Trustee\u003C/li\u003E\n\u003Cli\u003Ea financial or commercial relationship with the Group, District, or County. For example, someone who represents a body that funds the or contracts with the charity to provide services.\u0026nbsp;\u003C/li\u003E\n\u003C/ul\u003E\n\u003Cp\u003EAlternatively, the Scout Council may appoint a Registered Auditor (see POR 5e.3.1.1(a.c) below). \u0026nbsp;\u003C/p\u003E\n\u003Cp\u003EImportant: a Registered Auditor must be appointed if the charity\u2019s income exceeds \u00A3250,000 \u003Cstrong\u003Eand\u003C/strong\u003E its gross assets exceed \u00A33.26 million.\u003C/p\u003E\n\u003Cp\u003E\u003Cstrong\u003Ec. Qualifications: when must a Registered Auditor be appointed?\u003C/strong\u003E\u003C/p\u003E\n\u003Cp\u003EThe Scout Council must appoint a Registered Auditor if one of these conditions are true for the year under review:\u003C/p\u003E\n\u003Cul\u003E\n\u003Cli\u003Ethe gross income exceeds \u00A31 million\u003C/li\u003E\n\u003Cli\u003Ethe gross income exceeds \u00A3250,000 \u003Cstrong\u003Eand\u003C/strong\u003E gross assets exceed \u00A33.26 million\u003C/li\u003E\n\u003C/ul\u003E\n\u003Cp\u003ETo ensure no conflict of interest, person(s) appointed as an Auditor must not hold any role in the individual Group, District, or County whose accounts they are scrutinising. Further, the appointed person should avoid any compromise on their independence by not being \u2018connected\u2019 to the Trustees (including ex officio Trustees) of the charity through:\u003C/p\u003E\n\u003Cul\u003E\n\u003Cli\u003Ea family relationship. \u0026nbsp;For example, the parent or child of a Trustee\u003C/li\u003E\n\u003Cli\u003Ea financial or commercial relationship with a Trustee\u003C/li\u003E\n\u003Cli\u003Ea financial or commercial relationship with the Group, District, or County. For example, someone who represents a body that funds the or contracts with the charity to provide services.\u0026nbsp;\u003C/li\u003E\n\u003C/ul\u003E\n\u003Ch4\u003Eb) Scotland\u003C/h4\u003E\n\u003Ctable border=\u00221\u0022 style=\u0022border-collapse: collapse; width: 99.934%; height: 93.3334px;\u0022\u003E\n\u003Ctbody\u003E\n\u003Ctr style=\u0022height: 37.3333px;\u0022\u003E\n\u003Ctd style=\u0022width: 32.7826%; height: 37.3333px;\u0022\u003E\u003Cstrong\u003EGross income thresholds\u0026nbsp;\u003C/strong\u003E\u003C/td\u003E\n\u003Ctd style=\u0022width: 32.7826%; height: 37.3333px;\u0022\u003E\u003Cstrong\u003EType of accounts\u0026nbsp;\u003C/strong\u003E\u003C/td\u003E\n\u003Ctd style=\u0022width: 32.7846%; height: 37.3333px;\u0022\u003E\u003Cstrong\u003EMinimum external scrutiny\u0026nbsp;\u003C/strong\u003E\u003C/td\u003E\n\u003C/tr\u003E\n\u003Ctr style=\u0022height: 18.6667px;\u0022\u003E\n\u003Ctd style=\u0022width: 32.7826%; height: 18.6667px;\u0022\u003E\u00A30 - \u00A3250,000\u00B9\u0026nbsp;\u003C/td\u003E\n\u003Ctd style=\u0022width: 32.7826%; height: 18.6667px;\u0022\u003EReceipts and payments \u0026amp; Statement of Assets and Liabilities\u0026nbsp;\u003C/td\u003E\n\u003Ctd style=\u0022width: 32.7846%; height: 18.6667px;\u0022\u003EAn Independent Examiner\u003Cbr\u003E(POR 5e.3.1.1(b.a))\u0026nbsp;\u003C/td\u003E\n\u003C/tr\u003E\n\u003Ctr style=\u0022height: 18.6667px;\u0022\u003E\n\u003Ctd style=\u0022width: 32.7826%; height: 18.6667px;\u0022\u003E\u00A3250,001 - \u00A3500,000\u00B9\u0026nbsp;\u003C/td\u003E\n\u003Ctd style=\u0022width: 32.7826%; height: 18.6667px;\u0022\u003EAccrual in accordance with the SORP\u0026nbsp;\u003C/td\u003E\n\u003Ctd style=\u0022width: 32.7846%; height: 18.6667px;\u0022\u003EAn Independent Examiner who is a member of a recognised professional body (POR 5e.3.1.1(b.b))\u003C/td\u003E\n\u003C/tr\u003E\n\u003Ctr style=\u0022height: 18.6667px;\u0022\u003E\n\u003Ctd style=\u0022width: 32.7826%; height: 18.6667px;\u0022\u003E\u0026gt;\u00A3500,000\u00B9\u003C/td\u003E\n\u003Ctd style=\u0022width: 32.7826%; height: 18.6667px;\u0022\u003EAccrual in accordance with the SORP\u0026nbsp;\u003C/td\u003E\n\u003Ctd style=\u0022width: 32.7846%; height: 18.6667px;\u0022\u003EA registered Auditor \u0026nbsp;\u003Cbr\u003E(POR 5e.3.1.1(b.c))\u003C/td\u003E\n\u003C/tr\u003E\n\u003C/tbody\u003E\n\u003C/table\u003E\n\u003Cp\u003E\u003Cbr\u003EThese requirements apply to all Scottish Groups, Districts and Regions, whether or not they are registered with OSCR.\u0026nbsp;\u003C/p\u003E\n\u003Cp\u003EWhether or not the Group, District or Region is registered with OSCR, the auditor or independent examiner must carry out an external examination of the accounts in accordance with the requirements of the Charities and Trustee Investments (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and the Charities (Regulation and Administration) (Scotland) Act 2023.\u0026nbsp;\u003C/p\u003E\n\u003Cp\u003E\u003Cstrong\u003Ea. Qualifications: Where gross income in the year under review does not exceed \u00A3250,000\u00B9\u003C/strong\u003E\u003C/p\u003E\n\u003Cp\u003EThe Scout Council will normally appoint as an Independent Examiner an independent individual who is someone the Trustees consider is able to carry out an independent examination in line with the relevant requirements. The Trustees should satisfy themselves that the person appointed has the necessary knowledge and skills to be able to carry out the engagement, which may depend on the complexity of the Group, District or Region\u2019s operations and accounts.\u003C/p\u003E\n\u003Cp\u003EOSCR suggests that the types of people whom Trustees could consider as having the required skills and experience might include:\u003C/p\u003E\n\u003Cul\u003E\n\u003Cli\u003Efull or associate members of the Association of Charity Independent Examiners\u003C/li\u003E\n\u003Cli\u003Equalified accountants currently in employment\u003C/li\u003E\n\u003Cli\u003Eretired accountants\u003C/li\u003E\n\u003Cli\u003Eother people familiar with financial matters who can demonstrate familiarity with the current reporting requirements for Scottish charities.\u003C/li\u003E\n\u003C/ul\u003E\n\u003Cp\u003EIf accrual accounts are produced voluntarily, the requirements in POR 5e.3.1.1(b.b) below must be followed.\u003C/p\u003E\n\u003Cp\u003ETo ensure no conflict of interest, person(s) appointed as an Independent Examiner\u2077 must not hold any role in the individual Group, District, or County whose accounts they are scrutinising. Further, the appointed person should avoid any compromise on their independence by not being \u2018connected\u2019 to the Trustees (including ex officio Trustees) of the charity through:\u003C/p\u003E\n\u003Cul\u003E\n\u003Cli\u003Ea family relationship. \u0026nbsp;For example, the parent or child of a Trustee\u0026nbsp;\u003C/li\u003E\n\u003Cli\u003Ea financial or commercial relationship with a Trustee\u003C/li\u003E\n\u003Cli\u003Ea financial or commercial relationship with the Group, District, or County. For example, someone who represents a body that funds the or contracts with the charity to provide services.\u0026nbsp;\u003C/li\u003E\n\u003C/ul\u003E\n\u003Cp\u003EAlternatively, the Scout Council may appoint a Registered Auditor. \u0026nbsp;\u003C/p\u003E\n\u003Cp\u003EIt is a requirement to appoint a Registered Auditor if accrual accounts have been prepared \u003Cstrong\u003Eand\u003C/strong\u003E the gross assets exceed \u00A33.26 million. \u0026nbsp;\u003C/p\u003E\n\u003Cp\u003E\u003Cstrong\u003Eb. Qualifications: Where gross income in the year under review is more than \u00A3250,000 but does not exceed \u00A3500,000\u00B9\u003C/strong\u003E\u003C/p\u003E\n\u003Cp\u003EThe Scout Council will normally appoint an Independent Examiner who must be\u2078:\u003C/p\u003E\n\u003Cul\u003E\n\u003Cli\u003Ea member of one of the following bodies:\n\u003Cul\u003E\n\u003Cli\u003EThe Institute of Chartered Accountants of Scotland\u003C/li\u003E\n\u003Cli\u003EThe Institute of Chartered Accountants in England \u0026amp; Wales\u003C/li\u003E\n\u003Cli\u003EChartered Accountants Ireland\u003C/li\u003E\n\u003Cli\u003EThe Association of Chartered Certified Accountants\u003C/li\u003E\n\u003Cli\u003EThe Association of Authorised Public Accountants\u003C/li\u003E\n\u003Cli\u003EThe Association of Accounting Technicians\u003C/li\u003E\n\u003Cli\u003EThe Association of International Accountants\u003C/li\u003E\n\u003Cli\u003EThe Chartered Institute of Management Accountants\u003C/li\u003E\n\u003Cli\u003EThe Institute of Chartered Secretaries and Administrators\u003C/li\u003E\n\u003Cli\u003EThe Chartered Institute of Public Finance and Accountancy\u003C/li\u003E\n\u003Cli\u003EThe Institute of Financial Accountants\u003C/li\u003E\n\u003C/ul\u003E\n\u003C/li\u003E\n\u003C/ul\u003E\n\u003Cp\u003EOR\u003C/p\u003E\n\u003Cul\u003E\n\u003Cli\u003EA full member of the Association of Charity Independent Examiners\u003C/li\u003E\n\u003C/ul\u003E\n\u003Cp\u003EOR\u003C/p\u003E\n\u003Cul\u003E\n\u003Cli\u003Ethe Auditor General for Scotland\u003C/li\u003E\n\u003C/ul\u003E\n\u003Cp\u003EOR\u003C/p\u003E\n\u003Cul\u003E\n\u003Cli\u003Ea person appointed by the Accounts Commission for Scotland\u003C/li\u003E\n\u003C/ul\u003E\n\u003Cp\u003ETo ensure no conflict of interest, person(s) appointed as an Independent Examiner\u2079 must not hold any role in the individual Group, District, or County whose accounts they are scrutinising. Further, the appointed person should avoid any compromise on their independence by not being \u2018connected\u2019 to the Trustees (including ex officio Trustees) of the charity through:\u003C/p\u003E\n\u003Cul\u003E\n\u003Cli\u003Ea family relationship. For example, the parent or child of a Trustee\u0026nbsp;\u003C/li\u003E\n\u003Cli\u003Ea financial or commercial relationship with a Trustee\u003C/li\u003E\n\u003Cli\u003Ea financial or commercial relationship with the Group, District, or County. For example, someone who represents a body that funds the or contracts with the charity to provide services.\u0026nbsp;\u003C/li\u003E\n\u003C/ul\u003E\n\u003Cp\u003EAlternatively, the Scout Council may appoint a Registered Auditor. \u0026nbsp;\u003C/p\u003E\n\u003Cp\u003EA Registered Auditor must be appointed if your gross assets exceed \u00A33.26 million.\u003C/p\u003E\n\u003Cp\u003E\u003Cstrong\u003Ec. Qualifications: Where the gross income in the year under review exceeds \u00A3500,000\u00B9\u003C/strong\u003E\u003C/p\u003E\n\u003Cp\u003EThe Scout Council must appoint a Registered Auditor to carry out an audit.\u003C/p\u003E\n\u003Cp\u003ETo ensure no conflict of interest, person(s) appointed as an Auditor must not hold any role in the individual Group, District, or County whose accounts they are scrutinising. Further, the appointed person should avoid any compromise on their independence by not being \u2018connected\u2019 to the Trustees (including ex officio Trustees) of the charity through:\u003C/p\u003E\n\u003Cul\u003E\n\u003Cli\u003Ea family relationship. \u0026nbsp;For example, the parent or child of a Trustee\u003C/li\u003E\n\u003Cli\u003Ea financial or commercial relationship with a Trustee\u003C/li\u003E\n\u003Cli\u003Ea financial or commercial relationship with the Group, District, or County. For example, someone who represents a body that funds the or contracts with the charity to provide services.\u0026nbsp;\u003C/li\u003E\n\u003C/ul\u003E\n\u003Ch4\u003Ec) Northern Ireland\u003C/h4\u003E\n\u003Ctable border=\u00221\u0022 style=\u0022border-collapse: collapse; width: 99.934%;\u0022\u003E\n\u003Ctbody\u003E\n\u003Ctr\u003E\n\u003Ctd style=\u0022width: 33.312%;\u0022\u003E\u003Cstrong\u003EGross income thresholds\u0026nbsp;\u003C/strong\u003E\u003C/td\u003E\n\u003Ctd style=\u0022width: 33.312%;\u0022\u003E\u003Cstrong\u003EType of accounts\u0026nbsp;\u003C/strong\u003E\u003C/td\u003E\n\u003Ctd style=\u0022width: 33.312%;\u0022\u003E\u003Cstrong\u003EMinimum external scrutiny\u0026nbsp;\u003C/strong\u003E\u003C/td\u003E\n\u003C/tr\u003E\n\u003Ctr\u003E\n\u003Ctd style=\u0022width: 33.312%;\u0022\u003E\u00A30 - \u00A3250,000\u00B9\u003C/td\u003E\n\u003Ctd style=\u0022width: 33.312%;\u0022\u003EReceipts and payments \u0026amp; Statement of Assets and Liabilities\u0026nbsp;\u003C/td\u003E\n\u003Ctd style=\u0022width: 33.312%;\u0022\u003EAn Independent Examiner\u003Cbr\u003E(POR 5e.3.1.1(c.a))\u003C/td\u003E\n\u003C/tr\u003E\n\u003Ctr\u003E\n\u003Ctd style=\u0022width: 33.312%;\u0022\u003E\u00A3250,001 - \u00A3500,000\u00B9\u003C/td\u003E\n\u003Ctd style=\u0022width: 33.312%;\u0022\u003EAccrual in accordance with the SORP\u0026nbsp;\u003C/td\u003E\n\u003Ctd style=\u0022width: 33.312%;\u0022\u003EAn Independent Examiner who is a member of a recognised professional body (POR 5e.3.1.1(c.b))\u003C/td\u003E\n\u003C/tr\u003E\n\u003Ctr\u003E\n\u003Ctd style=\u0022width: 33.312%;\u0022\u003E\u0026gt;\u00A3500,000\u00B9\u003C/td\u003E\n\u003Ctd style=\u0022width: 33.312%;\u0022\u003EAccrual in accordance with the SORP\u0026nbsp;\u003C/td\u003E\n\u003Ctd style=\u0022width: 33.312%;\u0022\u003EA registered Auditor \u0026nbsp;\u003Cbr\u003E(POR 5e.3.1.1(c.c))\u003C/td\u003E\n\u003C/tr\u003E\n\u003C/tbody\u003E\n\u003C/table\u003E\n\u003Cp\u003E\u003Cbr\u003EFind out more detail at \u003Ca rel=\u0022noopener\u0022 href=\u0022https://www.charitycommissionni.org.uk/manage-your-charity/annual-reporting/accounting-and-reporting-essentials/\u0022 target=\u0022_blank\u0022 title=\u0022Accounting and reporting essentials\u0022\u003EAccounting and reporting essentials\u003C/a\u003E\u0026nbsp;\u003C/p\u003E\n\u003Cp\u003E\u003Cstrong\u003Ea. Qualifications: Where gross income in the year under review does not exceed \u00A3250,000\u00B9\u003C/strong\u003E\u003C/p\u003E\n\u003Cp\u003EThe Scout Council will normally appoint as an Independent Examiner an independent person whom they reasonably believe possesses the requisite ability and practical experience to carry out a competent examination of the accounts. The Charity Commission for Northern Ireland suggests that the key to a successful independent\u0026nbsp;examination is in the examiner having the relevant skills and experience to undertake a competent examination and in all those involved having an understanding of:\u003C/p\u003E\n\u003Cul\u003E\n\u003Cli\u003Ethe responsibilities of the examiner and the Trustees in relation to the scrutiny, preparation and filing of accounts\u003C/li\u003E\n\u003Cli\u003Ewhat an examination involves\u003C/li\u003E\n\u003Cli\u003Ewho may undertake an examination.\u003C/li\u003E\n\u003C/ul\u003E\n\u003Cp\u003ENote that if, despite the income not exceeding \u00A3250,000, accrual accounts are prepared voluntarily then the Charity Commission for Northern Ireland suggests that Trustees consider appointing an Independent Examiner who is a member of a recognised professional body (see POR 5e.3.1.1(c.b) below.\u003C/p\u003E\n\u003Cp\u003ETo ensure no conflict of interest, person(s) appointed as an Independent Examiner\u00B9\u2070 must not hold any role in the individual Group, District, or County whose accounts they are scrutinising. Further, the appointed person should avoid any compromise on their independence by not being \u2018connected\u2019 to the Trustees (including ex officio Trustees) of the charity through:\u003C/p\u003E\n\u003Cul\u003E\n\u003Cli\u003Ea family relationship. For example, the parent or child of a Trustee\u0026nbsp;\u003C/li\u003E\n\u003Cli\u003Ea financial or commercial relationship with a Trustee\u003C/li\u003E\n\u003Cli\u003Ea financial or commercial relationship with the Group, District, or County. For example, someone who represents a body that funds the or contracts with the charity to provide services.\u0026nbsp;\u003C/li\u003E\n\u003C/ul\u003E\n\u003Cp\u003EThere is \u003Ca rel=\u0022noopener\u0022 href=\u0022https://www.charitycommissionni.org.uk/media/upzbca2a/20190703-arr07-guidance-for-independent-examiners-v20.pdf\u0022 target=\u0022_blank\u0022 title=\u0022Guidance for independent examiners\u0022\u003Efurther information available from the Charity Commission for Northern Ireland\u003C/a\u003E.\u003C/p\u003E\n\u003Cp\u003EAlternatively, the Scout Council may appoint a Registered Auditor.\u003C/p\u003E\n\u003Cp\u003E\u003Cstrong\u003Eb. Qualifications: Where gross income in the year under review is more than \u00A3250,000 but does not exceed \u00A3500,000\u00B9\u003C/strong\u003E\u003C/p\u003E\n\u003Cp\u003EThe Scout Council will normally appoint an Independent Examiner, who must be a member of one of the following bodies\u00B9\u00B9:\u003C/p\u003E\n\u003Cul\u003E\n\u003Cli\u003EInstitute of Chartered Accountants in England \u0026amp; Wales\u003C/li\u003E\n\u003Cli\u003EInstitute of Chartered Accountants of Scotland\u003C/li\u003E\n\u003Cli\u003EInstitute of Chartered Accountants in Ireland\u003C/li\u003E\n\u003Cli\u003EAssociation of Chartered Certified Accountants\u003C/li\u003E\n\u003Cli\u003EAssociation of Authorised Public Accountants\u003C/li\u003E\n\u003Cli\u003EAssociation of Accounting Technicians\u003C/li\u003E\n\u003Cli\u003EAssociation of International Accountants\u003C/li\u003E\n\u003Cli\u003EChartered Institute of Management Accountants\u003C/li\u003E\n\u003Cli\u003EInstitute of Chartered Secretaries and Administrators\u003C/li\u003E\n\u003Cli\u003EChartered Institute of Public Finance and Accountancy\u003C/li\u003E\n\u003Cli\u003EFull Member of the Association of Charity Independent Examiners\u003C/li\u003E\n\u003Cli\u003EInstitute of Financial Accountants\u003C/li\u003E\n\u003Cli\u003EThe Certified Public Accountants Association\u003C/li\u003E\n\u003C/ul\u003E\n\u003Cp\u003ETo ensure no conflict of interest, person(s) appointed as an Independent Examiner\u00B9\u00B2 must not hold any role in the individual Group, District, or County whose accounts they are scrutinising. Further, the appointed person should avoid any compromise on their independence by not being \u2018connected\u2019 to the Trustees (including ex officio Trustees) of the charity through:\u003C/p\u003E\n\u003Cul\u003E\n\u003Cli\u003Ea family relationship. For example, the parent or child of a Trustee\u0026nbsp;\u003C/li\u003E\n\u003Cli\u003Ea financial or commercial relationship with a Trustee\u003C/li\u003E\n\u003Cli\u003Ea financial or commercial relationship with the Group, District, or County. For example, someone who represents a body that funds the or contracts with the charity to provide services.\u0026nbsp;\u003C/li\u003E\n\u003C/ul\u003E\n\u003Cp\u003EThere is \u003Ca rel=\u0022noopener\u0022 href=\u0022https://www.charitycommissionni.org.uk/media/upzbca2a/20190703-arr07-guidance-for-independent-examiners-v20.pdf\u0022 target=\u0022_blank\u0022 title=\u0022Independent examination  of charity accounts:  examiner\u2019s guide\u0022\u003Efurther information available from the Charity Commission for Northern Ireland\u003C/a\u003E.\u003C/p\u003E\n\u003Cp\u003EAlternatively, the Scout Council may appoint a Registered Auditor.\u003C/p\u003E\n\u003Cp\u003E\u003Cstrong\u003Ec. Qualifications: Where the gross income in the year under review exceeds \u00A3500,000\u00B9\u003C/strong\u003E\u003C/p\u003E\n\u003Cp\u003EThe Scout Council must appoint a Registered Auditor to carry out an audit.\u003C/p\u003E\n\u003Cp\u003ETo ensure no conflict of interest, person(s) appointed as an Independent Examiner\u00B9\u00B3 must not hold any role in the individual Group, District, or County whose accounts they are scrutinising. Further, the appointed person should avoid any compromise on their independence by not being \u2018connected\u2019 to the Trustees (including ex officio Trustees) of the charity through:\u003C/p\u003E\n\u003Cul\u003E\n\u003Cli\u003Ea family relationship. For example, the parent or child of a Trustee\u003C/li\u003E\n\u003Cli\u003Ea financial or commercial relationship with a Trustee\u003C/li\u003E\n\u003Cli\u003Ea financial or commercial relationship with the Group, District, or County. For example, someone who represents a body that funds the or contracts with the charity to provide services.\u0026nbsp;\u003C/li\u003E\n\u003C/ul\u003E\n\u003Cp\u003EThere is \u003Ca rel=\u0022noopener\u0022 href=\u0022https://www.charitycommissionni.org.uk/media/upzbca2a/20190703-arr07-guidance-for-independent-examiners-v20.pdf\u0022 target=\u0022_blank\u0022 title=\u0022Independent examination  of charity accounts:  examiner\u2019s guide\u0022\u003Efurther information available from the Charity Commission for Northern Ireland website\u003C/a\u003E.\u003C/p\u003E\n\u003Ch4\u003Ed) Groups, Districts or Counties located outside the United Kingdom\u003C/h4\u003E\n\u003Cp\u003EAll Scout Councils in the Channel Islands, the Isle of Man, the Groups and Districts of British Scouting Overseas and each of the five Overseas Territories must arrange for scrutiny of their accounts in line with the local guidance from their charity regulator (POR 5a.1.2).\u003C/p\u003E\n\u003Cp\u003EUse the guidance from the appropriate charity regulator (POR 5a.1.2) for appointment of Independent Examiners or Auditors in the Channel Islands, the Isle of Man, British Scouting Overseas and each of the five Overseas Territories.\u003C/p\u003E\n\u003Cp\u003EIf the Scout unit\u2019s charity regulator does not offer relevant guidance, the guidance for England (POR 5e.3.1.1(a)) must be followed.\u003C/p\u003E\n\u003Cp\u003ETo ensure no conflict of interest, person(s) appointed as an Independent Examiner\u00B9\u2074 must not hold any role in the individual Group, District, or County whose accounts they are scrutinising. Further, the appointed person should avoid any compromise on their independence by not being \u2018connected\u2019 to the Trustees (including ex officio Trustees) of the charity through:\u003C/p\u003E\n\u003Cul\u003E\n\u003Cli\u003Ea family relationship. For example, the parent or child of a Trustee\u0026nbsp;\u003C/li\u003E\n\u003Cli\u003Ea financial or commercial relationship with a Trustee\u003C/li\u003E\n\u003Cli\u003Ea financial or commercial relationship with the Group, District, or County. For example, someone who represents a body that funds the or contracts with the charity to provide services.\u0026nbsp;\u003C/li\u003E\n\u003C/ul\u003E","gtmId":"","gtmClass":""},{"gridType":"RichTextBlock","content":"\u003Cp\u003E\u003Cstrong\u003E5e.3.1.2 Report by the Independent Examiner or auditor\u003C/strong\u003E\u003Cbr\u003EIn countries other than Scotland, a report to the Trustee Board must be completed by the independent examiner or auditor in accordance with the requirements of the charity\u2019s regulator (See POR 5a.1.1.2). Templates for reports by Independent Examiners are downloadable from \u003Ca href=\u0022/volunteers/running-things-locally/finances-and-insurance/accounting-and-reporting/\u0022 title=\u0022Accounting and reporting\u0022\u003EAccounting and Reporting\u003C/a\u003E.\u003C/p\u003E\n\u003Cp\u003EIn Scotland, a report to the Trustee Board must be completed in accordance with one of the specimen accounts referred to in the Scouts Scotland Guidance as appropriate to an independent examiner or an auditor.\u003C/p\u003E","gtmId":"","gtmClass":""}]}],"config":null}]},"deprecated":false,"url":"/por/5e-local-finance-of-groups-districts-and-counties/5e3-independent-examination-of-accounts/","id":85587,"nodeName":"5e.3 Independent examination of accounts","title":"Independent examination of accounts","type":"pORRule","image":null,"assets":null,"headerOptions":{"headerTitle":"Independent examination of accounts","headerSubTitle":null,"headerCta":null,"headerCtaText":null,"headerCtaLink":null,"headerBackgroundColour":null,"showSEOImage":false,"headerBackgroundImage":null,"quickLinks":null},"searchDescription":"","subHeader":"","browserTitle":null,"silktide":"eyJjbXMiOiJVbWJyYWNvIiwiZWRpdG9yVXJsIjoiaHR0cHM6Ly9wcm9kLWNtcy5zY291dHMub3JnLnVrLy91bWJyYWNvIy9jb250ZW50L2NvbnRlbnQvZWRpdC84NTU4NyJ9","canonicalUrl":"https://www.scouts.org.uk/por/5e-local-finance-of-groups-districts-and-counties/5e3-independent-examination-of-accounts/"}