We provide a Receipts and Payments Independent Examination Service specifically tailored to each individual organisation.

R&P Independent Examination is open to charitable unincorporated organisations and Scottish Charitable Incorporated Organisations (SCIOs).

Criteria for R&P Examinations
• Your annual income is equal to or less than £250,000
• You do not hold assets of more than £3.26 million
• You are not a registered Company Limited by Guarantee (accrual accounts minimal requirement)
• There is nothing within your governing document requesting a different type of year end accounts to be produced (i.e. accrual basis examination or audit)

Voluntary organisations that are not charitable and don’t have any formal external scrutiny requirements may choose to undertake an independent examination as a way of demonstrating good governance and transparency.