That is why the requirements imposed on large charities are more rigorous than those for small charities. Meaning of words and expressions used in this publication 6. A brief explanation of some of the terms used expressions used may be helpful. The Annual Return contains factual information on the charity to enable us to keep the Register up to date. It also helps us to monitor larger charities.
Independent examination is a less onerous form of scrutiny than an audit.
Examiners report whether specific matters which are identified in the Regulations have come to their attention. The Regulations set out the requirements for an examiner's report. Should or must are used to refer to actions that trustees, or their agents or employees, are obliged to take by law. Recommend or advise are used where we are suggesting to the trustees actions which we consider to be good practice but which do not represent a legal requirement. Different charities are covered by the framework in different ways.