The role of independent examiners in the accountability of UK charities

External assurances on published accounts are central to the accountability of charities in the UK. Larger charities (generally those with over £500,000 income) are required to have a professional audit, while smaller charities are allowed an independent examination. An assessment of this regime is offered, drawing on direct analysis of the regulatory framework and investigating the independent examiner as a new form of professional practitioner.