For many charities, an independent examination is a practical way to strengthen financial accountability while meeting legal and regulatory requirements. Choosing the right provider is about more than finding someone to review the figures, it means working with professionals who understand the charity sector, reporting obligations and the importance of proportionate assurance.
Across the UK, a wide range of accountancy and advisory firms offer independent examination services. Some focus almost exclusively on charities and not-for-profit organisations, while others provide independent examinations alongside wider audit, accounting and governance support. The right choice often depends on your charity's size, funding arrangements, governance structure and future plans.
This guide brings together a selection of firms offering independent examination services in the UK. Rather than ranking providers, it aims to provide useful context by outlining the types of organisations these firms support, the services they offer and the areas where they have developed particular expertise. Whether your charity is arranging its first independent examination or reviewing its current adviser, the overview below is designed to help you better understand the options available.
Acumon
Acumon is a UK firm of chartered accountants and registered auditors providing independent examination services to charities and not-for-profit organisations across the UK.
The firm works with charities of varying sizes, charitable incorporated organisations (CIOs), trusts and other not-for-profit organisations requiring an independent examination of their financial statements. Engagements are tailored to meet the reporting requirements and governance needs of each organisation.
Acumon provides independent examination services as part of its wider assurance and advisory offering. The firm also supports organisations with financial reporting, statutory accounts, governance and regulatory compliance, helping trustees meet their reporting responsibilities.
Acumon holds a Public Interest Entity (PIE) audit licence, allowing the firm to audit listed companies and other entities subject to enhanced regulatory oversight in the United Kingdom. In addition to its UK statutory audit registration, Acumon also holds audit licences in several international financial centres, including the Cayman Islands, British Virgin Islands (BVI), Jersey and Isle of Man. These licences enable the firm to support organisations operating across multiple jurisdictions.
Independent examination provides an appropriate level of external scrutiny for many charities where a statutory audit is not required. It helps trustees meet their legal responsibilities while providing stakeholders with confidence in the charity's financial reporting.
Acumon works with trustees, finance teams and management to support independent examination requirements while helping organisations strengthen financial reporting, governance arrangements and internal controls.
Independent Examination Capabilities
Acumon provides independent examination services across a wide range of organisational structures and sectors.
These include:
- charities and not-for-profit organisations
- established and growing organisations
- UK subsidiaries of international groups
- regulated organisations
- organisations operating across multiple jurisdictions
- organisations with diverse governance structures
Independent examination engagements are typically led by experienced professionals with direct involvement throughout the engagement.
Regulatory Licences and Registrations
Acumon holds several audit registrations that enable it to support organisations operating across multiple jurisdictions.
These include:
- UK statutory audit registration
- Public Interest Entity (PIE) audit licence
- Jersey audit licence
- Isle of Man audit licence
- Cayman Islands audit licence
- British Virgin Islands audit licence
These registrations allow the firm to support organisations operating across both the UK and key international financial centres.
Core Services
In addition to independent examination services, Acumon provides a range of services that support financial reporting, governance and regulatory compliance.
These include:
- independent examination services
- charity financial reporting and statutory accounts
- statutory external audit
- group and subsidiary audits
- Public Interest Entity (PIE) audits
- charity and not-for-profit audit
- internal audit and governance reviews
- risk management and compliance support
Independent examination work is often delivered alongside discussions with trustees and management regarding financial reporting, governance arrangements and regulatory compliance.
Many organisations seek independent examination services as reporting obligations evolve, governance expectations increase and stakeholders require greater financial transparency.
Acumon works with organisations that are:
- managing financial and regulatory obligations
- strengthening governance and internal processes
- supporting organisational growth
- improving financial reporting
- operating across multiple jurisdictions
- responding to changing regulatory requirements
Early engagement can help ensure that financial reporting, governance arrangements and independent examination requirements remain aligned with regulatory expectations and organisational objectives.
Contact Information
- Website: acumon.com
- Email: mail@acumon.com
- Address: 1-2 Craven Road, Ealing, London, W5 2UA, UK
- Phone: 020 8567 3451
Millet Audit
Millet Audit offers independent examination services for charities and not-for-profit organisations across the UK. They carry out examinations on-site, working directly with trustees and finance teams to review financial records and help organisations meet their reporting obligations under Charity Commission guidance. Their approach focuses on making the examination process clear and manageable while supporting good financial oversight throughout the year.
Alongside the examination itself, they look at how financial records, controls and reporting processes operate in practice. The review is designed to identify areas where governance and financial management can be strengthened while keeping the process proportionate to the size and structure of each charity. They also advise charities on whether an independent examination or a statutory audit is appropriate based on their circumstances.
Key Highlights
- Independent examinations for charities and not-for-profit organisations
- On-site examination process carried out across the UK
- Support with Charity Commission reporting requirements
- Guidance for trustees on independent examination obligations
- Focus on governance, transparency and financial oversight
- Chartered accountants and registered auditors
Services
- Independent examinations
- Charity audit
- Assurance services
- Governance and financial reporting reviews
- Charity compliance guidance
- Statutory audit advice
- Financial reporting support
- Trustee reporting assistance
Contact Information
- Website: milletaudit.com
- Email: info@milletaudit.com
- Address: Aldgate Tower, 2 Leman Street, London, E1 8FA
- Phone: +44 (0) 203 084 4550
Stewardship
Stewardship focuses on independent examination services for churches and Christian charities across the UK. Their work is centred on helping organisations complete their annual accounts and meet compliance requirements while recognising the day-to-day responsibilities of trustees, treasurers and finance volunteers. Because they work exclusively with Christian organisations, their examinations reflect the governance and financial issues commonly found in that sector.
The examination forms part of a broader finance support service that can include preparing annual accounts and offering guidance on financial management, governance and reporting. They work alongside charity teams throughout the process, helping them understand their financial responsibilities and improve the systems that support annual reporting and decision-making.
Key Highlights
- Independent examinations for churches and Christian charities
- Charity sector focus with experience in ministry finance
- Support for trustees, treasurers and finance teams
- Guidance on governance and financial management
- Accounts preparation available alongside examinations
- Assistance with Charity Commission compliance
Services
- Independent examinations
- Annual accounts preparation
- Trustee reporting guidance
- Governance support
- Financial management advice
- Charity compliance support
- Payroll services
- Fundraising and finance support
Contact Information
- Website: www.stewardship.org.uk
- Email: hello@stewardship.org.uk
- Facebook: www.facebook.com/stewardship
- LinkedIn: www.linkedin.com/company/stewardship
- Instagram: www.instagram.com/stewardshipuk
- Address: 1 Lamb’s Passage, London EC1Y 8AB
- Phone: 020 8502 5600
Connected Voice
Connected Voice supports charities, community groups, social enterprises and voluntary organisations with independent examination services as part of its wider accounting support offering. Their service covers year-end accounts, independent examinations and tax returns, helping organisations meet the financial reporting requirements linked to their legal structure.
As registered independent examiners, they carry out examinations for eligible charities under the Charities Act while offering practical guidance throughout the reporting process. Their support often extends beyond reviewing accounts, with advice on trustee reports, compliance requirements and the preparation of financial statements for organisations that fall within the relevant thresholds.
Key Highlights
- Independent examinations for charities and voluntary organisations
- Registered independent examiners under the Charities Act
- Support with year-end reporting and compliance
- Guidance on trustee reports
- Experience with charities, CICs and social enterprises
- Accounting support tailored to the voluntary sector
Services
- Independent examinations
- Year-end accounts
- Charity Commission submissions
- Companies House filing
- Tax returns
- Trustee report guidance
- Accounting support
- Finance systems training
Contact Information
- Website: connectedvoice.org.uk
- Email: connect@connectedvoice.org.uk
- Facebook: www.facebook.com/ConnectedVoiceCharity
- LinkedIn: www.linkedin.com/company/newcastle-cvs
- Address: One Strawberry Lane, Newcastle upon Tyne, NE1 4BX
- Phone: 0191 232 7445
Liondaris & Co
Liondaris & Co carries out independent examinations for charities looking to meet their reporting obligations while maintaining clear financial records. Their approach focuses on reviewing charity accounts for accuracy, compliance and appropriate use of funds, helping trustees demonstrate accountability to regulators, donors and other stakeholders.
The examination is used as an opportunity to identify areas where financial management processes can be strengthened. Alongside charity examination work, they support organisations with a broader range of accounting and advisory services, making it possible to manage financial reporting and ongoing compliance through one adviser when required.
Key Highlights
- Independent examinations for charities
- Focus on financial transparency and accountability
- Support for trustee reporting responsibilities
- Review of financial management processes
- Advice on compliance and governance
- Chartered accountants and tax advisers
Services
- Independent examinations
- Charity accounting
- Tax services
- VAT support
- Payroll
- Company secretarial services
- Business advisory
- Financial reporting support
Contact Information
- Website: www.liondaris.co.uk
- Email: info@liondaris.co.uk
- Facebook: www.facebook.com/liondarisco
- LinkedIn: www.linkedin.com/company/liondaris-co
- Address: 1st Floor, Woodgate Studios, 2-8 Games Road, Cockfosters, EN4 9HN
- Phone: 0208 364 0866
Global Accountability
Global Accountability offers independent examination services for charities that fall below the statutory audit threshold and require external scrutiny of their annual accounts. Their examinations follow Charity Commission guidance and are designed to help trustees meet their legal responsibilities while maintaining reliable financial reporting.
Their work includes reviewing accounting records, financial statements and supporting documentation, with attention given to governance and the accuracy of charity accounts. Alongside independent examinations, they advise charities on reporting requirements and broader financial management matters, making the service relevant for organisations that need ongoing compliance support as they grow.
Key Highlights
- Independent examinations for eligible charities
- Charity Commission compliant examination process
- Support for trustees and charity governance
- Review of financial records and annual accounts
- Focus on compliance and financial oversight
- Charity finance expertise
Services
- Independent examinations
- Charity accounts review
- Financial reporting
- Governance support
- Trustee guidance
- Charity compliance
- Accounting services
- Advisory support
Contact Information
- Website: globalaccountability.co.uk
- Email: info@globalaccountability.co.uk
- Address: Omnibus Workspace, North Road, London, N7 9DP
- Phone: 07949 697405
Goodman Jones
Goodman Jones carries out independent examinations for charities as part of its wider charity and not-for-profit advisory practice. Their examinations follow Charity Commission requirements while giving organisations an external review of their financial records and governance arrangements. They work with charities of different sizes and take time to understand how each organisation operates before completing the examination.
Beyond the examination itself, they issue recommendations covering matters identified during the review, regulatory developments and governance considerations that may affect the organisation. Ongoing communication with trustees and finance teams forms part of their approach, helping charities address financial reporting issues throughout the year rather than only at year end.
Key Highlights
- Independent examinations for charities
- Charity Commission compliant examinations
- Recommendations following each review
- Dedicated charity specialists
- Governance and regulatory guidance
- Experience across the charity sector
Services
- Independent examinations
- Charity audit
- SORP compliance
- Governance advice
- Risk management
- VAT support
- Tax and Gift Aid
- Trustee reporting support
Contact Information
- Website: www.goodmanjones.com
- Email: info@goodmanjones.com
- LinkedIn: www.linkedin.com/company/goodman-jones
- Instagram: www.instagram.com/goodman_jones
- Address: 1st Floor, Arthur Stanley House, 40-50 Tottenham Street, London W1T 4RN
- Phone: +44 (0)20 7388 2444
MFW
MFW specialises in supporting charities and other not-for-profit organisations with independent examinations where a statutory audit is not required. Their examination service follows the Charity Commission's guidance and helps trustees meet their reporting responsibilities while ensuring that accounting records, financial statements and supporting documents are reviewed appropriately. The focus is on giving charities the level of external scrutiny required under the Charities Act without the wider scope of an audit.
An independent examination forms part of MFW's wider charity assurance services, allowing organisations to access support with financial reporting, governance and compliance in one place. Their team includes registered auditors with experience in the charity sector, helping trustees understand which level of assurance applies to their organisation and how the examination fits within the annual reporting process.
Key Highlights
- Independent examinations for charities and not-for-profit organisations
- Charity Commission compliant examination process
- Charity specialists with audit experience
- Support for trustee reporting responsibilities
- Guidance on audit and examination requirements
- Registered audit practice
Services
- Independent examinations
- Charity audit
- Internal audit
- Other assurance services
- Year-end accounts
- Company secretarial services
- Management accounting
- Advisory services
Contact Information
- Website: www.mfw.co.uk
- Email: rochester@mfw.co.uk
- Facebook: www.facebook.com/people/Mfw/100083609370862
- Instagram: www.instagram.com/mfwaccountants_
- Address: Unit 2, Exeter House Beaufort Court, Sir Thomas Longley Rd, Rochester, ME2 4FE
- Phone: (01634) 717007
Armstrong Watson
Armstrong Watson carries out independent examinations for charities that fall below the statutory audit threshold while helping trustees understand their legal reporting obligations. Their approach is built around making the examination process straightforward, with attention given to accounting records, financial reporting and the requirements set by the Charity Commission.
Alongside the examination, they review internal controls and identify areas where governance or financial processes could be improved. Charities can also access additional assurance services when required, particularly where grant funding or internal control reviews form part of their wider governance responsibilities.
Key Highlights
- Independent examinations for charities
- Support with Charity Commission compliance
- Advice on audit and examination requirements
- Reviews of internal controls
- Experience across different types of charities
- Assistance for trustees and finance teams
Services
- Independent examinations
- Statutory charity audit
- Grant audits
- Systems and controls reviews
- Internal control assessments
- Charity assurance services
- Governance support
- Risk reviews
Contact Information
- Website: www.armstrongwatson.co.uk
- Email: help@armstrongwatson.co.uk
- Facebook: www.facebook.com/armstrongwatson
- Twitter: x.com/armstrongwatson
- LinkedIn: www.linkedin.com/company/armstrong-watson
- Instagram: www.instagram.com/armstrongwatsonllp
- Address: 89 Seaward Street, Glasgow, G41 1HJ
- Phone: 0808 144 5575
Forrester Boyd
Forrester Boyd supports charities and not-for-profit organisations with independent examinations designed for organisations that do not need a statutory audit. Their examinations focus on reviewing financial statements, accounting records and compliance with Charity Commission requirements while helping trustees meet their annual reporting obligations.
Each examination is adapted to the size and structure of the organisation, with attention given to governance, financial oversight and the practical responsibilities of trustees. Feedback provided during the process highlights areas that may benefit from improvement, allowing charities to strengthen financial management while remaining compliant with charity regulations.
Key Highlights
- Independent examinations for charities and not-for-profit organisations
- Reviews completed in line with Charity Commission guidance
- Support with Charity SORP compliance
- Governance and trustee guidance
- Experience with charities of different sizes
- Focus on financial oversight and accountability
Services
- Independent examinations
- Charity accounting reviews
- Charity SORP compliance
- Governance support
- Business advice
- Accounting services
- Payroll services
- Tax advice
Contact Information
- Website: www.forrester-boyd.co.uk
- Email: info@forrester-boyd.co.uk
- Facebook: www.facebook.com/100063702213924
- Twitter: x.com/ForresterBoyd
- LinkedIn: www.linkedin.com/company/forrester-boyd
- Instagram: www.instagram.com/forrester_boyd
- Address: 26 South Saint Mary's Gate, Grimsby, North East Lincolnshire, DN31 1LW
- Phone: 01472 350601
SC Accounting
SC Accounting focuses on independent examinations for UK charities, supporting trustees through the annual review of their financial records and reporting obligations. Their examination process is structured around understanding how a charity manages its finances before reviewing accounting records and preparing the examiner's report. The aim is to help organisations meet Charity Commission requirements while keeping the process clear and well organised.
Their approach places equal attention on compliance and financial oversight. During the examination, trustees receive feedback on existing practices, potential weaknesses and areas where financial controls could be strengthened. The process includes discussion of the findings before the final report is issued, giving charities an opportunity to clarify any points that arise during the review.
Key Highlights
- Independent examinations for UK charities
- Structured examination process from planning to final report
- Support for trustees throughout the review
- Focus on governance and financial oversight
- Reviews aligned with Charity Commission requirements
- Specialist charity accounting practice
Services
- Independent examinations
- Charity accounting
- Financial record reviews
- Trustee reporting support
- Charity compliance guidance
- Governance reviews
- Financial management support
- Annual accounts assistance
Contact Information
- Website: sc-accounting.co.uk
- Email: hello@sc-accounting.co.uk
- LinkedIn: www.linkedin.com/company/specialist-charity-accounting
- Instagram: www.instagram.com/specialistcharityaccounting
- Address: The Limes, Bayshill Road, Cheltenham, GL50 3AW
- Phone: 01242 323270
Pennine Accounting
Pennine Accounting offers independent examination services for charities that need external scrutiny of their accounts without undergoing a statutory audit. Their examinations cover the review of accounting records and financial statements to help charities meet their legal reporting requirements and demonstrate appropriate financial governance.
The service is aimed at organisations that fall within the independent examination thresholds, although trustees seeking additional assurance can also benefit from the process. Alongside examining the accounts, they help charities understand what is expected during the reporting cycle and how the examination supports transparency and accountability.
Key Highlights
- Independent examinations for UK charities
- Support for charities below the statutory audit threshold
- Review of accounting records and financial statements
- Guidance on reporting obligations
- Experience working with charitable organisations
- AAT member firm
Services
- Independent examinations
- Charity accounting
- Financial statement reviews
- Compliance support
- Trustee guidance
- Accounting services
- Bookkeeping
- Making Tax Digital support
Contact Information
- Website: pennineaccounting.co.uk
- Email: enquiries@pennineaccounting.co.uk
- Facebook: www.facebook.com/Pennineaccounting
- Twitter: x.com/pen9accounting
- LinkedIn: www.linkedin.com/company/pennine-accounting-limited
- Address: The Old Post Office, 109A Church Street, Littleborough, Rochdale, Greater Manchester, OL15 8AA
- Phone: 01706 558 584
Prydis
Prydis supports charities and not-for-profit organisations with independent examinations as part of a wider audit and assurance offering. Their examinations help organisations meet Charity Commission requirements while reviewing financial reporting, governance arrangements and the controls that support day-to-day financial management.
The service sits alongside broader charity advisory work, making it suitable for organisations looking for ongoing support with annual accounts, trustee responsibilities and risk management. They work with a range of charities, charitable trusts, community interest companies and membership organisations, adapting the examination to the structure and activities of each organisation.
Key Highlights
- Independent examinations for charities and not-for-profit organisations
- Support with Charity Commission compliance
- Experience across different charity structures
- Governance and trustee support
- Risk and internal control reviews
- Charity audit and assurance services
Services
- Independent examinations
- Statutory charity audits
- Annual accounts preparation
- Governance reporting
- Grant funding assurance
- SORP compliance
- Internal control reviews
- Risk management support
Contact Information
- Website: prydis.com
- Email: mail@prydis.com
- LinkedIn: www.linkedin.com/company/prydis
- Address: Clyst House, Manor Drive, Clyst St. Mary, Exeter EX5 1GB
- Phone: 01392 432431
SMH Group
SMH Group carries out independent examinations for charities that need external scrutiny of their financial statements but do not fall within the statutory audit requirements. Their examinations cover accounting records, financial statements and compliance with the Charities SORP, helping trustees meet their reporting responsibilities and demonstrate appropriate financial governance.
The process begins with understanding the charity's activities during the year before moving into a review of key balances, accounting policies and supporting records. Any areas requiring attention are discussed with the charity before the Independent Examiner's Report is completed, giving trustees useful feedback on compliance and financial oversight alongside the examination itself.
Key Highlights
- Independent examinations for charities in England and Wales
- Reviews completed in line with the Charities SORP
- Support with Charity Commission reporting requirements
- Governance and financial oversight feedback
- Guidance on audit and examination thresholds
- Audit and assurance specialists
Services
- Independent examinations
- Charity audit
- Audit and assurance
- Governance reviews
- Financial statement reviews
- Accounting and business advisory
- Payroll services
- Commercial finance support
Contact Information
- Website: smh.group
- Email: info@smh.group
- Facebook: www.facebook.com/GroupSMH
- LinkedIn: www.linkedin.com/company/smhgroup
- Instagram: www.instagram.com/the.smh.group
- Address: Unit 19, Ravenshorn Way, Renishaw, Derbyshire, S21 3WY
- Phone: 0330 1070 873
Final Thoughts
Selecting an independent examination provider is about finding experience that matches the needs of your charity. While every examiner follows the same Charity Commission framework, firms differ in the sectors they support, the additional advice they can offer and the level of involvement they have with charities throughout the year. Some focus almost entirely on not-for-profit organisations, while others include independent examinations as part of a broader audit and accounting practice.
Before making a decision, it is worth considering the provider's experience with charities of a similar size and structure, their understanding of Charity SORP requirements, and whether they can support your organisation as its reporting needs change over time. The firms included in this guide each offer independent examination services, but the right choice will depend on your charity's governance arrangements, reporting obligations and the level of ongoing support you are looking for.