Directions for the Independent Examination of Charity Accounts and Associated Guidance - Consultation Questionnaire

Organisation Name

Respondent Name

E-mail address

1

Do you think the draft Directions reflect the minimum changes necessary to enable the independent examination of small company charities?

Yes

No

2

Do you think the guidance associated with each Direction clearly explains what is required in terms that a non-accountant with the requisite skills and experience could readily understand?

Yes

No

3

Do you think the guidance on the selection of examiners is sufficiently clear?

Yes

No

4

Do you think the new statutory duty to report matters of material significance to the Commission is clearly explained?

Yes

No

5

Do you think the appendices are sufficiently comprehensive in providing the information an independent examiner needs?

Yes

No

6

In particular does Appendix 4 provide a sufficient coverage of independent examiner’s reports?

Yes

No

7

Also do you think Appendix 5 is helpful in explaining when matters should be reported to the Commission and the additional guidance on each matter tested is clear and helpful?

Yes

No

8

Is the greater expectation of independent examiners who are members of a designated body, set out in Appendix 5, fair and reasonable?

Yes

No

9

Overall, is there any matter you consider is omitted which should be included, and is there any matter included which is best removed?

Yes

No

10

The Commission intends to issue the final guidance via the publications web page. Do you believe hard copy availability is necessary?

Yes

No