Voluntary Action Shetland is now able to offer independent examination of accounts for charities and voluntary groups with an annual income of less than £100K (one hundred thousand pounds).
This examination of accounts is suitable for charities whose constitutions allow examination of accounts, on a receipts and payments basis, rather than a full audit by a chartered accountant.
Examination can also be made of the accounts of those groups (not charities) with outdated constitutions which refer to auditing, reflecting a historic interpretation of the term, on the basis that this examination will include the recommendation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
From 1st April 2021, this service is offered to VAS member organisations at the following scale of charges:
| Organisational Income | Annual Charge | +Membership | Preparation of accounts |
| Up to £25,000 | £70 | +£25 | £20 per hour |
| £25,000 + | £90 | +£25 | £20 per hour |
| £50,000 - £99,999 | £120 | +£25 | £20 per hour |
(Please see also membership.)
