Examination can also be made of the accounts of those groups (not charities) with outdated constitutions which refer to auditing, reflecting a historic interpretation of the term, on the basis that this examination will include the recommendation that their constitution be updated to state that, where the annual income of the group is less than £100K, independent examination will suffice.
For further information please contact Ellen Hughson on 01595 743903 or email ellen.hughson@shetland.org