{"content":{"layouts":[{"type":"sidebar","areas":[{"items":[{"gridType":"RichTextBlock","content":"\u003Ch3\u003EExternal Examination\u003C/h3\u003E\n\u003Cp\u003EDetailed information and requirements are set out in POR Chapter \u003Ca href=\u0022/por/5a-charity-obligations-for-groups-districts-counties/#\u0022 title=\u00225a. Charity obligations for Groups, Districts, Counties\u0022 data-anchor=\u0022#\u0022\u003E5a,\u003C/a\u003E which the Trustees must consider.\u00A0\u003C/p\u003E\n\u003Cp\u003EA specimen Scrutineer\u2019s Report and a specimen Independent Examiner\u2019s Report are available to \u003Ca href=\u0022/volunteers/running-things-locally/finances-and-insurance/accounting-and-reporting/\u0022 title=\u0022Accounting and Reporting\u0022\u003Edownload from the Accounting and Reporting page.\u003C/a\u003E\u003C/p\u003E\n\u003Cp\u003ENote, Scrutineers may only be appointed up to financial year ends ending in 2026, and the Scrutineers Report be used. Thereafter only Independent Examiners or Auditors can be appointed and those reports used.\u00A0\u003C/p\u003E\n\u003Cp\u003EIf the Independent Examiner has any difficulty with the wording of the specimen report and the work required, they will need to discuss this matter with the Treasurer. Detailed guidance to support the Independent Examiner is also available from the Charity Commission for England \u0026amp; Wales, OSCR and the Charity Commission for Northern Ireland.\u003C/p\u003E\n\u003Cp\u003EThe specimen Scrutineer\u0027s Report must not be changed unless a qualification of the report is considered necessary.\u003C/p\u003E\n\u003Cp\u003EThe Scrutineer must be suitably independent from the Group, District County/Area/Region on which the report is to be made. For an explanation of suitably independent see:\u003C/p\u003E\n\u003Cp\u003E\u003Ca rel=\u0022noopener\u0022 href=\u0022https://www.gov.uk/government/publications/independent-examination-of-charity-accounts-trustees-cc31\u0022 target=\u0022_blank\u0022 title=\u0022Independent examination of charity accounts: guidance for trustees (CC31)\u0022\u003EEngland \u0026amp; Wales\u003C/a\u003E\u003C/p\u003E\n\u003Cp\u003E\u003Ca rel=\u0022noopener\u0022 href=\u0022https://www.oscr.org.uk/guidance-and-forms/a-guide-to-charity-accounts-part-1-the-overview/section-4-appointment-rights-and-duties-of-the-external-scrutineer/\u0022 target=\u0022_blank\u0022 title=\u0022Section 4 Appointment, rights and duties of the external scrutineer\u0022\u003EScotland\u003C/a\u003E\u003C/p\u003E\n\u003Cp\u003E\u003Ca rel=\u0022noopener\u0022 href=\u0022https://www.charitycommissionni.org.uk/manage-your-charity/annual-reporting/\u0022 target=\u0022_blank\u0022 title=\u0022Northern Ireland Charity Commissioner\u0022\u003ENorthern Ireland\u003C/a\u003E\u003C/p\u003E","gtmId":"","gtmClass":""}]},{"items":[{"type":"Promo","cta":"Download the relevant forms","body":"\u003Cp\u003EDownload a specimen Scrutineer\u2019s Report and a specimen Independent Examiner\u2019s Report from the Accounting and Reporting page of our website.\u003C/p\u003E","link":{"name":"Accounting and Reporting","id":null,"url":"/volunteers/running-things-locally/finances-and-insurance/accounting-and-reporting/","newWindow":false,"target":null},"colour":"#0061ce","title":"Templates and Forms","image":null,"imageFocus":"","imageId":0,"imageKey":"00000000-0000-0000-0000-000000000000","imageCrop":"","gridType":"card","gtmId":"","gtmClass":""}]}],"config":null}]},"prev":null,"next":{"link":"/volunteers/running-things-locally/finances-and-insurance/accounting-and-reporting/independent-examination-of-accounts/accounting-audit-requirements-for-group-districts-countiesareas-scottish-regions/the-trustees-annual-report/","title":"The Trustees\u2019 Annual Report"},"allParts":[{"link":"/volunteers/running-things-locally/finances-and-insurance/accounting-and-reporting/independent-examination-of-accounts/accounting-audit-requirements-for-group-districts-countiesareas-scottish-regions/audit-and-examination/","title":"Audit and examination"},{"link":"/volunteers/running-things-locally/finances-and-insurance/accounting-and-reporting/independent-examination-of-accounts/accounting-audit-requirements-for-group-districts-countiesareas-scottish-regions/the-trustees-annual-report/","title":"The Trustees\u2019 Annual Report"},{"link":"/volunteers/running-things-locally/finances-and-insurance/accounting-and-reporting/independent-examination-of-accounts/accounting-audit-requirements-for-group-districts-countiesareas-scottish-regions/receipts-payments-accounts/","title":"Receipts \u0026 Payments Accounts"},{"link":"/volunteers/running-things-locally/finances-and-insurance/accounting-and-reporting/independent-examination-of-accounts/accounting-audit-requirements-for-group-districts-countiesareas-scottish-regions/accruals-accounts/","title":"Accruals Accounts"}],"link":"/volunteers/running-things-locally/finances-and-insurance/accounting-and-reporting/independent-examination-of-accounts/accounting-audit-requirements-for-group-districts-countiesareas-scottish-regions/audit-and-examination/","id":47241,"nodeName":"Audit and examination","title":"Audit and examination","type":"codexPart","image":null,"assets":null,"headerOptions":{"headerTitle":"Audit and examination","headerSubTitle":null,"headerCta":null,"headerCtaText":null,"headerCtaLink":null,"headerBackgroundColour":null,"showSEOImage":false,"headerBackgroundImage":null,"quickLinks":null},"searchDescription":"","subHeader":"","browserTitle":null,"silktide":"eyJjbXMiOiJVbWJyYWNvIiwiZWRpdG9yVXJsIjoiaHR0cHM6Ly9wcm9kLWNtcy5zY291dHMub3JnLnVrLy91bWJyYWNvIy9jb250ZW50L2NvbnRlbnQvZWRpdC80NzI0MSJ9","canonicalUrl":"https://www.scouts.org.uk/volunteers/running-things-locally/finances-and-insurance/accounting-and-reporting/independent-examination-of-accounts/accounting-audit-requirements-for-group-districts-countiesareas-scottish-regions/audit-and-examination/"}