Charity Independent Examination: OSCR vs Charity Commission thresholds
A trustee-friendly guide to when a charity needs independent examination, when it needs an audit, and what an examiner does.
External scrutiny requirements depend on where a charity is registered, its income, assets, governing document and other circumstances. Trustees should confirm the current regulator guidance before deciding the form of scrutiny.
England and Wales
The Charity Commission publishes the current income and asset tests for independent examination and audit. Governing documents and funder requirements can impose a higher standard.
Scotland
OSCR sets separate rules for Scottish charities. The charity’s constitution, legal form, income and asset position all matter.
What an examiner does
An independent examiner reviews accounting records and considers whether matters need to be reported. The work is different from a statutory audit.
Prepare well
Reconcile bank accounts, maintain restricted-fund records, document trustee decisions and retain supporting invoices.
Official sources
Last checked against the sources above: 27 September 2026.
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