Independent examination

Independent Examination

As a church 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 sufficiently skilled to carry out the role. It is important for the PCC to give enough time to finding the right person for the job.
Further information about Independent Examination can be viewed on the Parish Resources Website.


Thresholds for Independent Examination
Help Available

We are often asked to recommend the services of an independent examiner. Whilst we cannot endorse one particular firm or individual, we do get to know of organisations and people willing to help:

If you are a qualified bookkeeper or accountant or can perform independent examinations and would like to be mentioned on these webpages, please get in touch with us at



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