The trustees’ letter to their independent examiner approving the accounts and trustees’ report and confirming funds, income, trustee benefits, serious incidents and eligibility.
Accountancy practice – client documents
Letter of Representation – Charity Accounts and Independent Examination
About this document
A letter from a charity’s trustees to your firm as independent examiner (and, where agreed, preparer of the accounts) for a charity in England and Wales. It covers approval of the accounts and trustees’ annual report, eligibility for independent examination, examiner independence, income and Gift Aid, restricted funds, trustee benefits, related parties, serious incidents and going concern. Includes firm guidance, a tailoring table, a trustees’ minute and a checklist.
The document is laid out in the sections below. Each one comes with a plain-English guidance note explaining what it does and what to change.
Our templates are professionally structured starting points for UK businesses, not legal advice. For anything complex, unusual or high-value, have your final version checked by a solicitor.
Included in the pack
Accountancy practice – client documents
for every document in this category
Editable Microsoft Word files
Guidance notes in every document
Written for UK businesses
Download and keep
Need more than one category?
Documents All-Access gives you every category for 12 months for £295.
Compare options →Need it tailored?
We can adapt any template to your business, or write a document from scratch.
Talk to us →
