Qualified independent examiner

Not every independent examiner has to be qualified. Above a threshold, they do — and the list of acceptable bodies is prescribed.

Above the threshold the examiner must belong to one of the bodies listed in the legislation. The threshold rose recently in both England and Wales and Scotland, and the list of bodies was updated in Scotland in 2025.

Commission data has shown a marked difference in accounts quality between qualified and unqualified examiners, which is worth weighing even when you are below the threshold. See appointing an examiner.