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

Product

IRIS Charity Formats

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.