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Charity audit expertise for trustees

Running a not-for-profit is rewarding work. But as a trustee, you carry real responsibility, legal, financial and regulatory, often voluntarily and possibly alongside a full-time job. The Charity Commission sets strict requirements, and the consequences of getting it wrong fall on you. Add to that the pressures of a fundraising environment, rising costs, and complex tax rules, and it’s a lot to navigate.

If your income is over the threshold, you’ll need an independent charity audit. Many trustees are uncertain about what’s required of them, worried about the risks, and unsure whether the organisation’s finances are sound. Our charity auditors and tax specialists can help take the weight of that complexity off your shoulders.

Talk to our team

Michael Hewett, Partner in PEM's Charities & Not-for-Profit team

Not-for-profit audit: beyond compliance

Whether you’re a trustee or an in-house finance professional, it’s essential to work with charity auditors who understand the sector deeply, its pressures, regulations, and what great financial management looks like. You’ll be working with a team that has experience across 300 not-for-profit organisations, and our personal service goes well beyond the annual audit or accounts. Benefit from:

Systems, processes and controls benchmarked against sector best practice
Practical advice on tax, VAT and employment tax to prevent mistakes
Trustee training so your Board understands its obligations
Guidance on cyber threats relevant to the charity sector
Regular meetings during the audit process.

This is partner-led, face-to-face work with people who genuinely care about what your charity is trying to achieve.

Chat to an expert

Judith Pederzolli, Director in PEM's Not-for-Profit team

FAQs

Does my charity need an audit?

From October 2026, charities with an annual turnover of £1.5 million, or who meet alternate criteria, are required to have an independent audit. You need an independent examination if your annual income is over £40,000 per annum.

Running a charity isn’t easy. You must deploy all your resources for great charitable objectives, all while balancing the books, controlling spending, budgeting, and scrutinising transactions. Please get in touch if you need help with accounting or audit for your not-for-profit.

What is the difference between an audit and an independent examination?

What does a non-profit audit involve?

We work on-site with your team and engage closely with senior leaders and trustees throughout. We’re not just checking numbers; we’re looking at your controls, processes, exposure to risk (including cyber threats) and providing practical recommendations based on what we see across the whole sector.

We can also prepare your accounts, whatever the size of your non-profit.

How do you stay current on issues affecting the charity sector?

Our charity team is highly experienced, with key team members holding the ICAEW Diploma in Charity Accounting and Financial Management (DChA) and an MSc in Charity Accounting and Financial Management. We publish a quarterly sector newsletter covering accounting, tax and regulatory developments, and we also speak at non-profit events. It’s something clients tell us they value, both as a practical resource and as a sign of how seriously we take this work.