Hi Flossie, I've just seen your post regarding the examination of Charity Accounts. I do charity accounts, and also the submitting of the accounts to the CC and an MICB does the external examination for those accounts each year ( sourced by the charity and not myself).
I am not sure from your post if you have been asked to prepare the accounts for this charity or independently examine them? You obviously can't do both!
If it's a small charity with less than £25,000 gross income per year then they are not required to have an external examination but of course some charities do choose this route to protect themselves and show transparency.
If you are preparing the accounts only then it is up to the charity to source an independent examiner and not you. This is the role of the Trustees and they should ultimately make the decision.
Although I haven't been asked as yet to independently examine any charity accounts, I was under the impression that our qualifications with the ICB qualified us for this role but I'm sure if this is wrong someone will correct me!
Hope you got everything sorted!