The Charities Act 2011 requires all registered charities to prepare a Trustees' Annual Report. Charities with gross income over £25,000 in the accounting year must file their trustees' report with us. We will scan that report onto our website where it will be available to everyone who wants to know more about your charity.

We have prepared a Q & A pack  to answer the questions that are most frequently raised with us about audit exemption under the Companies Act, the audit or independent examination of company charities and the audit of group accounts prepared by company charities.

The thresholds for requiring any scrutiny and the types of scrutiny required for any given size of charity have changed considerably in the period from 1996 to 2009. If you want to see what the thresholds for scrutiny are in any particular financial year from 1996 to date you should refer to The Reporting and Accounting Framework for Charities.

Our guidance Charity reporting and Accounting- the essentials (CC15b) gives guidance on what determines the need for an audit or other external scrutiny.