Independent Examiner’s Directions

An independent examination is not an audit, and it is not whatever the examiner decides to do. The Commission prescribes the work.

The Directions set out the specific steps an examiner must carry out and what the examiner’s report must contain. An examiner who does not follow them has not carried out an independent examination.

Trustees benefit from reading them: they show exactly what the examiner will ask for, which makes preparation straightforward. See preparing the scrutiny file.