Independent Examination of Accounts

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Examination can also be made of the accounts of those groups (not charities) with outdated constitutions which refer to auditing, reflecting a historic interpretation of the term, on the basis that this examination will include the recommendation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.

If you would like to talk more about IE's please get in touch with Ellen Hughson by e-mailing: ellen.hughson@shetland.org or by telephone: 01595 743903

From 1st April 2023, this service is offered to VAS member organisations at the following scale of charges:

Organisational Income	Annual Charge For Members	Non Members*	Preparation of accounts
Up to £25,000	£80	Not Available	£20 per hour
£25,000 +	£100	Not Available	£20 per hour
£50,000 - £99,999	£140	Not Available	£20 per hour

*If you wish to become a member please see membership.

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