Your PCC will need to have the financial accounts checked by someone competent, and independent of the PCC, to ensure that you have complied with charity law. Unless your turnover is over £1 million, you are likely to do this by independent examination rather than by an audit. The person who checks your accounts in this way is the ‘Independent Examiner’ and is appointed by the Annual Parochial Church meeting (APCM). However the appointment is usually made on the advice of the PCC.
All PCCs must have their accounts either independently examined or audited (as per charity law) regardless of income. The Church Accounting Regulations 2006, means the £25,000 per year threshold does not apply to PCCs.
Appointing and working with an Independent Examiner
Chapter 11 of the PCC Accountability guide provides guidance for PCCs on appointing and working with an Independent Examiner.
Further detail may be found in guidance produced by the Charity Commission:
CC31 is a Trustees’ Guide to Independent Examination. If your Gross Income exceeds £250,000 (but you are under the audit threshold), your examiner will need to be appropriately qualified, as shown by membership of one of the bodies listed in Appendix 5 (page 70) of the CC32 Guidance document.
Directions and guidance for examiners
CC32 Independent examination of charity accounts: Directions and guidance for examiners has been produced by The Charity Commission and includes a template for the report.
You may also find CC32a Independent examination of charity accounts checklist useful.
Related pages
Receipts and payments accounts
Registration with The Charity Commission
Last updated
10/02/2025 – Updated wording for clarity