Glebe Assurance Charity checker
Free · Four questions · No sign-up

Does your charity need an audit or an independent examination?

The thresholds are not where most people think, and they changed for financial years ending on or after 30 September 2026. Answer four questions and you will get a clear answer — including who is legally allowed to do the work.

Question 1
Total incoming resources for the financial year — including grants, donations, trading and investment income. Not net of costs.
£
Question 2
When does the financial year end?
The threshold for needing an examination at all rose from £25,000 to £40,000 for years ending on or after 30 September 2026.
Question 3
Gross assets. Only matters if income is over £250,000 — a charity above both thresholds needs a full audit.
£
Question 4
Does the governing document or a funder require an audit?
Some trust deeds and constitutions require an audit whatever the income, and some grant agreements do too. This overrides everything below.
What the law requires

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