The assurance services we provide fall into three broad categories:

    • Independent Examination of charity accounts;
    • Internal audit in regulated entities; and
    • Rearrangements, restructures and due diligence.

Independent examination


Internal audit


Due diligence

All charities must have their accounts scrutinised by someone independent to ensure that they are prepared in accordance with regulations and the charity is trading in line with its governing document. For readers, it also gives reassurance in the figures and narrative included in the accounts. An independent examination by a qualified examiner is required if:
  • An audit is not specified in the governing document;
  • The accounts are prepared under the accruals basis; and
  • The charity's income is less than the audit threshold, presently in:
    • Scotland and Northern Ireland where the charity's income is less than £0.5m; or
    • England and Wales where the charity's income is less than £1m.

As a firm of Chartered Accountants with a specialism in charity accounting and registered with the Institute of Chartered Accountants of Scotland help you fulfill the legal obligation to have your statutory accounts Independently Examined.


Team members bring a wealth of experience of undertaking Internal Audit services in Social Housing, Further Education Colleges, Universities, Pensions and Banking. The role of internal audit is to provide independent assurance that an organisation's risk management, governance and internal control processes are operating effectively.

Our approach to Internal Audit is straight-forward.  Whilst we will ensure that compliance obligations are met and that your internal control environment is secure, we aim to deliver value-added organisational improvement.  We aim to help you answer the difficult questions in a practical way that supports continuous improvement.


Most regulated entities are obliged to obtain regulatory consent before entering into a rearrangement or a restructure. A rearrangement generally involves bringing together two or more entities and a restructure is most often internal. The breadth of skills in the team covering your governance to your people means that we are able to provide a one-stop-shop to provide support for you. We will:

  • Ensure that you take and record formal decisions where required;
  • Manage the process of regulatory consent;
  • Undertake due diligence on any third party;
  • Develop and support you through the action plan to effect the changes required;
  • Advise you at each stage of the process.