{"alias":"contentPage","byline":null,"standfirst":null,"content":{"layouts":[{"type":"singleColumn","areas":[{"items":[{"gridType":"RichTextBlock","content":"\u003Cp\u003E\u003Cspan\u003E\u003Cstrong\u003EPage last reviewed:\u003C/strong\u003E October 2025\u003C/span\u003E\u003C/p\u003E\n\u003Cp\u003E\u003Cspan\u003EThe factsheet \u003Ca href=\u0022/volunteers/running-things-locally/finances-and-insurance/accounting-and-reporting/independent-examination-of-accounts/accounting-audit-requirements-for-group-districts-countiesareas-scottish-regions/\u0022 title=\u0022Accounting \u0026amp; Audit Requirements for Group Districts, Counties/Areas \u0026amp; Scottish Regions\u0022\u003EAccounting \u0026amp; Audit Requirements for Group, Districts, Counties/Areas and Scottish Regions\u003C/a\u003E\u00A0explains when a scrutiny, independent examination or audit is necessary.\u003C/span\u003E\u003C/p\u003E\n\u003Cp\u003E\u003Cspan\u003EBefore appointing a person as scrutineer, independent examiner or auditor the Trustee Board will need to ensure that the person has the necessary skills, as outlined in LT103950, and is sufficiently \u0027independent\u0027. It is easy to recognise that a leader or group executive member is not independent, but sometimes less obvious that the spouse or close relative of a leader is not sufficiently independent.\u003C/span\u003E\u003C/p\u003E\n\u003Cp\u003ENote, Scrutineers may only be appointed up to financial year ends ending in 2026, thereafter only Independent Examiners or Auditors can be appointed.\u003Cbr\u003E\u003Cbr\u003E\u003Cspan\u003ECharity Commission for England \u0026amp; Wales publications CC31 \u0027\u003C/span\u003E\u003Ca rel=\u0022noopener\u0022 href=\u0022https://www.gov.uk/government/publications/independent-examination-of-charity-accounts-trustees-cc31\u0022 target=\u0022_blank\u0022\u003EIndependent Examination of Charity Accounts: Trustees\u0027 Guide\u003C/a\u003E\u003Cspan\u003E\u0027 and CC32 \u0027\u003C/span\u003E\u003Ca rel=\u0022noopener\u0022 href=\u0022https://www.gov.uk/government/publications/independent-examination-of-charity-accounts-examiners-cc32\u0022 target=\u0022_blank\u0022\u003EIndependent Examination of Charity Accounts: Examiners\u0027 Guide\u003C/a\u003E\u003Cspan\u003E\u0027 contain detailed guidance. The following explanation is taken directly from CC32.\u003C/span\u003E\u003C/p\u003E\n\u003Ch4\u003E\u003Cspan\u003ECC32 Section 3.3. Who is an independent person?\u003C/span\u003E\u003C/h4\u003E\n\u003Cp\u003E\u003Cstrong\u003EThe short answer\u003C/strong\u003E\u003C/p\u003E\n\u003Cp\u003E\u003Cspan\u003EAn examiner must be independent of the charity whose accounts are being reviewed. Independence means that the examiner is not influenced, or perceived to be, by either close personal relationships with the trustees of the charity or by a day-to-day involvement in the administration of the charity being examined.\u003C/span\u003E\u003C/p\u003E\n\u003Cp\u003E\u003Cstrong\u003EIn more detail\u003C/strong\u003E\u003C/p\u003E\n\u003Cp\u003E\u003Cspan\u003EFor an examiner to be independent that individual should have no connection with the charity trustees which might inhibit the impartial conduct of the examination. An examiner cannot independently review his or her own work and so the person who is the charity\u2019s book-keeper cannot be the charity\u2019s examiner. However, this does not mean an examiner cannot be a member or supporter of the charity and often some involvement brings an added quality of personal enthusiasm and familiarity to the role of examiner.\u003Cbr\u003E\u003Cbr\u003EWhere a potential independent examiner is a member of the charity, for example a member of a church congregation, provided they have not been involved in the day-to-day decision-making or administration of the charity, for example by serving on a committee or sub-committee convened by the charity, and are not connected with the charity trustees, then normally they may act as an examiner, subject to their having the necessary ability, experience and qualification required. Also the right to take part or attend as a member in an annual general meeting (AGM) would not preclude the examiner from conducting an independent examination although active participation in the administration of the charity would, for example through tabling resolutions at an AGM.\u003Cbr\u003E\u003Cbr\u003EWhether a connection with the charity affects independence will depend upon the particular circumstances, but the following persons will not normally be considered to be independent:\u003Cbr\u003E\u003Cbr\u003Ea) the charity trustees or anyone else who is closely involved in the administration of the charity;\u003Cbr\u003E\u003Cbr\u003Eb) a major donor to or major beneficiary of the charity; or\u003Cbr\u003E\u003Cbr\u003Ec) a child, parent, grandchild, grandparent, brother or sister, spouse, civil partner, business partner or employee of any person who falls within sub-paragraph (a) or (b) above.\u003Cbr\u003E\u003C/span\u003E\u003C/p\u003E","gtmId":"","gtmClass":""},{"type":"Promo","cta":"Read the factsheet","body":"\u003Cp\u003E\u003Cspan\u003EThis factsheet explains when a scrutiny, independent examination or audit is necessary.\u003C/span\u003E\u003C/p\u003E","link":{"name":"Accounting \u0026 Audit Requirements for Group Districts, Counties/Areas \u0026 Scottish Regions","id":null,"url":"/volunteers/running-things-locally/finances-and-insurance/accounting-and-reporting/independent-examination-of-accounts/accounting-audit-requirements-for-group-districts-countiesareas-scottish-regions/","newWindow":false,"target":null},"colour":"#0061ce","title":"Accounting \u0026 Audit Requirements for Group, Districts, Counties/Areas and Scottish Regions","image":null,"imageFocus":"","imageId":0,"imageKey":"00000000-0000-0000-0000-000000000000","imageCrop":"","gridType":"card","gtmId":"","gtmClass":""}]}],"config":null}]},"searchDescription":"","pageType":null,"location":null,"browserTitle":"","versionDate":"15 July 2023","reviewDate":"22/10/2020","redirectUrl":"","id":47238,"nodeName":"Independent examination of accounts","title":"Independent examination of accounts","type":"contentPage","image":null,"assets":null,"headerOptions":{"headerTitle":"Independent examination of accounts","headerSubTitle":"","headerCta":"","headerCtaText":"","headerCtaLink":"","headerBackgroundColour":"006ddf","showSEOImage":false,"headerBackgroundImage":null,"quickLinks":[{"caption":"","title":"Trustee Boards","url":"/volunteers/running-things-locally/trustee-boards/","newWindow":false}]},"subHeader":"","silktide":"eyJjbXMiOiJVbWJyYWNvIiwiZWRpdG9yVXJsIjoiaHR0cHM6Ly9wcm9kLWNtcy5zY291dHMub3JnLnVrLy91bWJyYWNvIy9jb250ZW50L2NvbnRlbnQvZWRpdC80NzIzOCJ9","canonicalUrl":"https://www.scouts.org.uk/volunteers/running-things-locally/finances-and-insurance/accounting-and-reporting/independent-examination-of-accounts/"}