From 30 September 2026, the independent examination threshold for charities rises from £25,000 to £40,000 of income, and the statutory audit threshold rises from £1 million to £1.5 million. A charity currently required to have a full audit may no longer need one once its year end falls after this date, but only if the change is applied correctly.
We prepare accounts, arrange independent examinations, and handle Charity Commission filings for registered charities and Charitable Incorporated Organisations across Slough, working alongside trustees who often have no finance background.
Many trustees assume their charity’s scrutiny requirement, audit or independent examination, stays fixed year to year. From 30 September 2026 it does not. A mid-sized charity previously required to have a statutory audit may move to a lighter independent examination once the new £1.5 million threshold applies, saving meaningful cost. Missing this shift means continuing to pay for a fuller audit than the law now requires, or worse, using the wrong process entirely. This is exactly why the applicable threshold needs checking against each charity’s specific year end, not assumed from the previous year’s requirement. We confirm the correct requirement before each year’s accounts are prepared.
This service is for registered charities and CIOs based in or around Slough, of any size.
We prepare accounts in the correct format for your charity's income level, receipts and payments or accruals.
We arrange a qualified independent examination where your charity's income requires one.
We file your annual return and accounts with the Charity Commission on time each year.
We track your charity's income against the current audit and examination thresholds every year.
From 30 September 2026, the independent examination threshold rises from £25,000 to £40,000 of income, and the statutory audit threshold rises from £1 million to £1.5 million.
No, most smaller charities only need an independent examination, a lighter-touch check than a full statutory audit.
A Charitable Incorporated Organisation is a legal structure for charities that gives trustees limited liability, registered only with the Charity Commission rather than Companies House.
They apply to accounting years ending on or after 30 September 2026, so the exact effect depends on your charity’s specific year end date.
Our team is part of Direct Assist Accountants' ACCA-regulated practice in Slough
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