Independent Examinations
Highland Third Sector Interface offers an
Independent Examination service to support small charities and community organisations, initially those with an income of less than £100k across Highland to meet their statutory reporting requirements with confidence.
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Our service provides affordable, professional, and proportionate scrutiny of charity accounts, helping trustees demonstrate good governance, transparency, and compliance with the Office of the Scottish Charity Regulator (OSCR).
What is an Independent Examination?
An Independent Examination is a review of a charity’s
annual accounts required by OSCR for charities with income below the audit threshold. It provides assurance that:
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Accounting records have been properly kept
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Accounts agree with those records.
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Accounts comply with charity law and the charity’s governing document.
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There are no material concerns that trustees need to address.
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An Independent Examination is not an audit, but it is a formal regulatory requirement and an important part of good financial governance.
Who is the Service For?
This service is suitable for:​
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Charities with annual income under the audit threshold (under £500k)
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Charities with a gross income of under £250,000 (under the accrued accounts threshold).
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Community groups, development trusts, SCIOs, and unincorporated associations
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Organisations preparing receipts & payments accounts
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Trustees who want reassurance that their accounts meet OSCR requirements
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During this phase we will be supporting organisations that have income under £100k.
Your governing document will tell you what type of scrutiny your organisation requires. If you are unsure whether your organisation needs an Independent Examination, HTSI can help you check.
More information about charity accounting can be found
on OSCR’s Website.
What We Provide
Our Independent Examination service includes:​
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Independent examination of annual accounts in line with OSCR guidance and charity law
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Review of financial records and supporting documentation
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A clear, compliant Independent Examiner’s Report for submission with your annual accounts
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Professional communication with treasurers and trustees throughout the process
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Access to examiners with experience of the third sector and community organisations​
Where required, we can also provide additional support for account preparation or clarification of records (charged separately, see table).
Our Independent Examiners
HTSI works with a bank of self-employed Independent Examiners who:
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Have experience in finance
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Understand the realities of small and volunteer-led organisations
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Are independent, impartial, and professionally accountable
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Are trained in data protection and confidentiality​
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HTSI coordinates the service, ensures quality assurance, and provides a consistent point of contact throughout.
Fees
We operate a graded fee structure based on your charity's annual income, ensuring that the service remains affordable for smaller organisations while reflecting the work involved.
Pricing Model
Charity Annual Income
Preparation or Accounts work (p/h)
Flat Fee
Up to £25,000
£30 per hour
£90
£25,001 - £50,000
£30 per hour
£136
£50,001 - £99,999
£30 per hour
£180
How does the process work?
1. Complete Request form
Complete the request form, linked below.
4. Examination
An Independent Examiner reviews your accounts.
2. Connection
with an Independent Examiner
is made.
5. Clarification
Any queries are discussed.
3.Information & Documents
We'll let you know what documents and information are needed.
6. Report Issued
You receive your Independent Examiner's report for submission
to OSCR.
Get in Touch
If you would like to book an Independent Examination or discuss whether the service is right for your organisation,
please fill in this form or contact:
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Email: TSIServices@highlandtsi.org.uk
Telephone: 01349 864289
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You can also speak to your local HTSI Development Officer for advice.