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Audit insights: charities - positive impacts in challenging times

Charities play a significant role in the fabric of our national life, but they are being scrutinised more closely than ever. In this Audit insight, ICAEW has collated the expert knowledge of external auditors and ICAEW specialist staff to set out a series of recommendations to help charities to demonstrate their positive impact and become more resilient and transparent.

ICAEW REP 144/16

Directions for independent examination and related guidance including proposals to extend independent examination to consolidated accounts.