Charities and Not-for-Profit Services

Specialist charity accounting, audit and independent examination support for charities, CIOs and not-for-profit organisations

We work closely with trustees and finance teams to provide clear, specialist advice that helps organisations remain compliant, strengthen financial management and focus on delivering impact.

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Independent examination services for charities

An independent examination is a form of external review for charities that is less detailed than a statutory audit, while still providing trustees, funders and stakeholders with reassurance that the charity’s accounts have been reviewed appropriately.

During an independent examination of charity accounts, the examiner reviews the charity’s accounting records and financial statements to identify whether:

Proper accounting records have been maintained

The accounts are consistent with the underlying records

The accounts comply with the applicable reporting framework

There are any matters trustees should be aware of

Independent examinations are commonly required for charities that do not meet the statutory audit threshold but still require external review under Charity Commission rules.

Our experienced charity specialists provide independent examination services that are efficient, proportionate and fully compliant with current charity reporting requirements, helping trustees meet their reporting obligations while providing reassurance to funders, regulators and stakeholders.

The reporting requirements for charities depend on factors including gross income, gross assets, governing documents and any requirements set by funders or regulators.

In many cases, charities with gross income over £25,000 require some form of external review. This threshold is increasing to £40,000 for accounting periods that end on or after 30 September 2026.

A statutory audit may be required where:

Gross income exceeds the relevant audit threshold

Gross assets and income exceed statutory limits

Governing documents specifically require an audit

Funders or regulators request additional assurance

Because charity reporting obligations can be complex and subject to change, seeking advice early can help trustees ensure the correct level of scrutiny is applied and avoid unnecessary compliance risks.

Charity SORP and trustee reporting support

Charity SORP provides the framework charities use to prepare accounts and annual reports in line with current charity reporting requirements.

We support charities with:

  • Charity SORP reporting requirements
  • Annual accounts preparation
  • Trustee reporting obligations
  • Governance and compliance support
  • Financial controls and reporting processes

Charities and not-for-profit organisations continue to operate in an increasingly challenging environment, balancing rising operational costs, funding pressures, evolving reporting requirements and increasing expectations around transparency and governance.

Our role is to provide strategic financial and compliance support that helps trustees and finance teams make informed decisions, manage reporting responsibilities with confidence, while supporting long-term organisational resilience.

We work closely with charities and not-for-profit organisations as an extension of your team, helping you:

Our partner-led approach helps reduce the burden of day-to-day compliance while supporting effective financial management and good governance.

Charities and not-for-profit organisations choose Rayner Essex because we combine technical expertise with clear, practical advice and partner-led support.

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Why choose Rayner Essex for charity and not-for-profit services?

Specialist sector knowledge

We understand the financial, regulatory and governance challenges charities face and provide guidance tailored to the needs of the sector.

Clear and practical advice

We explain reporting requirements in straightforward language, helping trustees and finance teams make informed decisions with confidence.

Independent examination and audit expertise

Our experienced team supports charities with independent examinations of charity accounts, charity audits and wider reporting obligations in line with current charity regulations.

Partner-led support

You will work directly with experienced professionals who understand your organisation and provide accessible, ongoing support throughout the year.

Efficient and timely delivery

We work proactively to minimise disruption to your organisation while helping ensure reporting deadlines and compliance obligations are met.

Support beyond compliance

Alongside year-end reporting and compliance services, we provide broader financial insight that helps charities strengthen oversight and support long-term resilience.

Who we work with:

We support a wide range of organisations, including:

  • Registered charities
  • Charitable incorporated organisations (CIOs)
  • Community interest companies (CICs)
  • Religious organisations
  • Educational charities
  • Grant-making trusts
  • Membership organisations
  • Social enterprises
  • Not-for-profit organisations

Frequently asked questions on charities and not-for-profit services

Meet our charities and not for profit experts

If your charity requires support with an independent examination of charity accounts, statutory audit, accounts preparation or wider financial advice, our Chartered accountants in London and St Albans accountants below are happy to help.

Darren Hill

Darren Hill

Partner

Contact Darren Hill

Natalie Saunders

Contact Natalie Saunders
Neil Heyes Partner Rayner Essex

Neil Heyes

Partner

Contact Neil Heyes
Lucy Ghawss executive manager audit

Lucy Ghawss

Partner, Head of Audit

Contact Lucy Ghawss

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