and External scrutiny of accounts Where there is a requirement for audit within a charity’s governing document or any applicable law that sets out this requirement, this takes priority over the income and asset thresholds outlined below. England Scotland and Wales Charitable Less Non-company N/A companies: than charities: independent independent examination examination by a by a qualified person with requisite person skills (where receipts and payments accounts are prepared) – by a person with requisite skills
and External scrutiny of accounts Where there is a requirement for audit within a charity’s governing document or any applicable law that sets out this requirement, this takes priority over the income and asset thresholds outlined below. Scotland England and Wales Less than Non-company charities: independent examination by a person with requisite skills (where receipts and payments accounts are prepared) Charitable companies: independent examination by a qualified person N/A – by a person with requisite skills
v10_cross-border-guidance_large-print.docx