The Independent Examiners Report is referring to ‘I/My’ and not ‘We/Our’?
Article ID
ias-7463
Article Name
The Independent Examiners Report is referring to ‘I/My’ and not ‘We/Our’?
Created Date
2nd March 2009
Problem
Within the Financial Statements of a Charity client can the Independent Examiners Report be changed to refer to 'we/our' (plural - firm) instead of 'I/my' (singular - individual)?
Resolution
No. An Independent Examination is carried out by an individual person (see below):
https://www.charitycommission.gov.uk/publications/cc31.asp
The Independent Examiners NAME/PROFESSIONAL DETAILS ETC can be entered within IRIS via Edit | Data Screen | Auditors and Independent Examiners and Accoutants | Independent Examiners | Name, Professional Details etc which will then appear on the Financial Statements proceeding the firms name and address (entered via Setup | Practice Options OR Client | View | Accountant | Alternative Accountant).
Note: An Incorporated Charities Year/Period MUST ‘Start On/After 01.04.08’ to produce an Independent Examiners Report.
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