A second set of eyes. A whole lot of peace of mind. 

A second set of eyes. A whole lot of peace of mind. 

If you run a charity or not‑for‑profit, you might need an Independent Examination instead of a full audit. It’s less intense, less expensive, and still gives trustees, funders and supporters confidence that your finances are sound. 
 
PBT Accountancy offers trusted, friendly expertise with minimal disruption and maximum clarity. 
We make the process straightforward, transparent and tailored to your organisation’s needs. 

What is an Independent Examination? 

What is an Independent Examination? 

Think of it as a financial health check for your charity. 
 
An Independent Examination is a simpler, more cost‑effective alternative to a full audit. It’s designed for charities whose income falls below the audit threshold and ensures your accounts: 
 
match the underlying records 
follow the Charities Act requirements 
show no signs of material issues 
demonstrate good governance to trustees and the public 
 
It's a statutory requirement for many charities — and a great way to gain reassurance and demonstrate transparency. 

Is Your Organisation Required to Have One? 

Is Your Organisation Required to Have One? 

You may need an Independent Examination if... 
your charity is registered in England or Wales 
you're below the audit threshold 
your annual income exceeds £25,000 
your governing document or funders require it 
If you’re unsure whether you need one, don’t worry — we’ll help you determine the correct reporting requirement based on your structure and income. 

What's Included? 

A review of your financial 
records & controls 
We check they’re in line with the Charities Act 
and best practice — no nasty surprises. 
A clear report for the trustees 
and the public 
You’ll receive a formal statement for your annual return,  
written in clear, plain English. 
Advice where needed 
If something doesn’t look right, we’ll explain what’s happening and suggest improvements — we’re here to support, not judge. 
Timely turnaround 
No chasing, no last‑minute panics. Everything delivered  
calmly and on schedule. 

Our Services 

A review of your financial 
records & controls 
We check they’re in line with the Charities Act and best practice — no nasty surprises. 
Advice where needed 
We’ll flag anything that doesn’t look right and suggest improvements — we’re here to support, not judge. 
A clear report for the trustees 
and public 
You'll get a formal statement to submit with your annual return, written in plain English. 
Timely turnaround 
No chasing, no last-minute panics. We’ll get it done in good time, so your charity can file with confidence. 

Need a trusted examiner for your charity? 

If your charity or organisation needs an independent examination, we’re ready to help – 
with care, clarity, and complete compliance.