Terms & Conditions
Statement of CommitmentsLast updated: [21/07/2026] - Version [1.0]This page sets out the terms and commitments by which I hold myself accountable when working with charities on Independent Examinations and related accounting support. It applies to every charity I work with, on an ongoing basis, under the same terms. Where I make a material change to this page, I will notify charities I'm currently or recently engaged with directly (by email) and give them the chance to raise questions before the change applies to their engagement. Everything below is covered by that same commitment to notify you of changes.Who you're working withIndependent Examinations are carried out and signed by me, Chris Clarke, as an individual chartered accountant - this is a personal role under the Charities Act 2011, not one that can be delegated to a company. Any payments or associated costs are handled through my limited company, Gordi Ltd, which acts as the administrative and commercial vehicle for the engagement. Professional responsibility for the conduct and conclusions of the Independent Examination rests with me personally. Gordi Ltd owns and operates the software and infrastructure I use to support the review process, including email and storage, and acts as data controller (jointly with me, where relevant).How I work- Two-stage process. I aim to complete examinations in two steps: an initial review of your accounts and supporting documents, followed by any queries or requests I raise, then a final review once you've responded and updated the accounts where needed. This keeps back-and-forth focused rather than open-ended.
- Timeliness. Most examinations take 1–3 weeks from the point I have everything I need, depending on how much back-and-forth is required. If you have a filing deadline, tell me early and I'll work to it. Where we agree a specific timetable in advance (for example in a Memorandum of Understanding), I'll honour it, subject to receiving information from you in good time.
- Communication. I respond promptly to queries and flag issues as early as practicable rather than leaving them until a final review.
- Remote working. I work entirely remotely, with documents shared electronically. I'm based in Hampshire but work with charities anywhere in the UK.
- Scope. I carry out Independent Examinations, and can assist with draft accounts preparation. Where I've helped prepare the draft accounts, the trustees review and approve them before I begin the examination itself, so that my independence isn't compromised.
- Capacity. I don't take on ongoing day-to-day finance roles alongside this - my model is built around supporting multiple charities with varying year-ends through focused examination engagements across the year.PricingI don't charge a fee for Independent Examinations. There is no expectation or pressure to pay anything, at any point. If you'd like to make a voluntary contribution afterwards, you're welcome to, but this is entirely optional and has no bearing on the service you receive. I offer this for free because I want to support the work charities do, and because working independently (without practice overheads) lets me keep the process efficient.Independence and professional judgementI'm a chartered accountant and member of the Institute of Chartered Accountants in England and Wales (ICAEW), qualified in 2018 (membership number 3308169, verifiable at find.icaew.com). ICAEW members are named in the Charities Act 2011 as eligible to act as independent examiners.Before accepting any engagement, I confirm that I am, to the best of my knowledge, suitably qualified, experienced, and eligible to act as Independent Examiner for that charity - including that I have no conflict of interest that would compromise my independence.All conclusions reached in the course of an examination - including the scope of testing and the matters reported on - are my sole professional responsibility. Responsibility for approving the final Annual Report and Financial Statements, and for filing them with the Charity Commission, always remains with the charity's trustees.Scope of the Independent ExaminationAn Independent Examination is a different, and less extensive, form of external scrutiny than an audit. It involves a review of the charity's accounting records and a comparison of those records with the accounts, together with specific checks set out by the Charity Commission - it does not involve testing the charity's systems and controls to the depth an audit would.This work draws on three related but distinct sources:- Charity law (Charities Act 2011). Sets the legal duty on trustees to prepare accounts and have them externally scrutinised once gross income exceeds £25,000, and determines whether a charity is eligible for independent examination (broadly, gross income between £25,000 and £1 million, subject to an asset threshold above £250,000) or requires a full audit instead. See the Charity Commission's guidance for trustees (CC31).
- The Charities SORP. Sets the accounting standard the accounts themselves are generally prepared in accordance with (for charities preparing accruals accounts) - this governs how the accounts are presented and disclosed, separately from the examination itself.
- Charity Commission Directions (CC32). Sets out what I, as examiner, must specifically check and report on, and the format my report must follow. These Directions are mandatory and define the scope of my work.I also have a separate statutory duty to report certain matters of material significance directly to the Charity Commission, independent of my relationship with the charity, where these arise during an examination.Where my review identifies matters that need addressing before the examination can be concluded, I aim to work with you to resolve them collaboratively wherever possible - while retaining full independent professional judgement over the conclusions I ultimately reach.ConfidentialityI treat any financial, personal, or governance information shared with me as confidential, and handle it carefully and in accordance with applicable law, including data protection requirements set out below.Data protection (UK GDPR)I may be given access to financial records, bank statements, trustee minutes, and other governance documents, which can include personal data relating to donors, beneficiaries, staff, or trustees. This is handled in accordance with UK GDPR and the Data Protection Act 2018, by Gordi Ltd as data controller (jointly with me, where relevant) for the matters below:- Storage and processing. Documents may be received and stored using secure, cloud-based tools, including email. The storage and processing infrastructure - including where it takes place outside the UK/EEA, for example through providers such as Google Workspace - is owned and operated by Gordi Ltd, and is carried out only under a recognised transfer safeguard (such as the UK-US Data Bridge or Standard Contractual Clauses).
- Sub-processors. Gordi Ltd is authorised by charities on a general basis to engage suitably vetted third-party software providers to support storage and processing. Gordi Ltd keeps a record of current providers and will share it on request, and will notify charities of any new provider or material change in advance, considering any reasonable objections raised.
- Retention. Records are kept only as long as necessary to complete the engagement and meet professional/legal retention requirements, then securely deleted or returned.
- Your rights. If you need to respond to a data subject access request, or have questions about how specific data was processed, I, together with Gordi Ltd where relevant, will provide reasonable assistance.Cookies and this websiteThis website does not collect or store visitor data. If you get in touch by email, I'll only use the information you share for the purpose of considering or carrying out your Independent Examination.LiabilityI carry out Independent Examinations with reasonable skill and care in accordance with applicable Charity Commission directions and ICAEW guidance. This work is provided free of any fixed charge, and I do not currently hold professional indemnity insurance in respect of it. To the fullest extent permitted by law, I accept no liability for any loss, damage, or cost arising from this work, and charities engaging me do so on the basis that no insured recourse is available if something goes wrong. This does not affect any rights or obligations that cannot be excluded by law. Charities should factor this into their own governance and risk decisions when relying on the examination.ComplaintsIf you're ever unhappy with any aspect of my work, please raise it with me directly in the first instance at [email protected]. If a concern can't be resolved between us, ICAEW's complaints process is available as a member body [icaew.com/regulation/complaints-process].Governing lawThese commitments are governed by the law of England and Wales.QuestionsIf you have questions about anything on this page, or would like details of current service providers, please contact [email protected].