Charity audit threshold checker

This checker tells you whether your charity in England and Wales is likely to need a full audit, an independent examination, or neither — based on your income and assets against the current thresholds. It is guidance to help you plan, not a substitute for professional advice on your specific accounts.

How to use it

  1. Enter your charity’s gross annual income.
  2. Enter your gross assets (total assets before liabilities).
  3. Enter your financial year-end date, so the tool applies the right thresholds (they change on 30 September 2026).
  4. Read your result: audit, independent examination, or neither required by law.

The method and its sources

The checker applies the statutory thresholds for England and Wales charities:

  • Audit required if gross income exceeds £1 million (rising to £1.5 million for periods ending on or after 30 September 2026); or if gross assets exceed £3.26 million and gross income exceeds £250,000 (from 30 September 2026 this combined test itself rises, to assets over £5 million and income over £500,000).
  • Independent examination required (if not subject to audit) once gross income exceeds £25,000 (rising to £40,000 from 30 September 2026).
  • Above £250,000 income (rising to £500,000 from 30 September 2026), an independent examiner must be a member of a listed professional body.
  • Charitable companies and CIOs have their own equivalent requirements; Scotland (OSCR) and Northern Ireland (CCNI) differ.

Sources: Charity Commission guidance on auditing and independent examination; gov.uk “Changes to charity accounting and reporting” (thresholds effective 30 September 2026). Verified 10 July 2026.

How to read your result

This is guidance, not advice. The result reflects the legal minimum based on the figures you entered; your governing document or a funder may require more. Confirm your exact position with your accountant or examiner, especially near a threshold or a year-end that straddles the 30 September 2026 change.

CharityIQ can flag which scrutiny level your accounts need as your income changes, grounded in your real figures — with a person confirming before you act.