Independent Examiner
As a parish you will need to have your accounts checked by someone competent outside the PCC to ensure that you have complied with the Charities Act. Unless your turnover is over £1 million, you are likely to do this by Independent Examination rather than by an audit. The person who checks your accounts in this way is the Independent Examiner and is appointed by the Annual Parochial Church meeting (APCM). However the appointment is usually made on the advice of the PCC.
To give good advice the PCC needs to understand what the Independent Examiner is expected to do, what information they need to do it, and what they will report on. They will need to ensure they are independent from the PCC and are appropriately skilled to carry out the role.
The Independent Examiner will need to sign and date a report which will be included in the PCC’s Annual Report and Financial Statements.
HANDOUT D1 – Independent Examiner’s Report for R&P accounts (Charity Commission)
More information can be found on the Charity Commission and on the Parish Resources websites, the links are below:
