Answer Posted / guest

Yes. The Charities Act 1993 requires an audit to be carried
out if the charity?s gross income or total expenditure
exceeds ?250,000 in either:

(a) The relevant year or

(b) The financial year immediately preceding the relevant
year or

The financial year immediately preceding the year specified
in paragraph (b) above.
Therefore, once an audit is required, there is a further
requirement for an audit to be carried out for the
following two years.

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2932

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1259

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4553

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1220

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2339

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1927

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2439

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2250

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1167

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1239

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1280

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1220

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1563

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