Matters of material significance and reporting by auditors and independent examiners to the charity regulator

Guidance for auditors and independent examiners about the statutory duty to report any matters of significance to charity regulators in England and Wales, Scotland and Northern Ireland.


Matters of material significance reportable to UK regulators

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The Public Interest Disclosure Act


Auditors of charities in England and Wales, Scotland and Northern Ireland have a common statutory duty to report matters of material significance to charity regulators.

The Charity Commission for England and Wales, the Office of the Scottish Charity Regulator and the Charity Commission for Northern Ireland have agreed a common list of matters of material significance and common guidance to assist auditors or independent examiners in reporting important matters on a timely basis.

The guidance was updated in April 2020, the main changes are:

  • confirmation that difficulties in carrying out an audit or independent examination that are solely due to a national emergency need not be reported
  • amendment to the guidance on the timing of reporting to reflect the different circumstances when a report should be made
  • clarification that the guidance only applies to internal audit engagements in very limited circumstances
Published 1 March 2012
Last updated 15 April 2020 + show all updates
  1. Updated the guidance which gives further examples and clarity on matters to report, particularly with respect to modified opinions. The COVID-19 situation has also been reflected to advise on reporting at times of national emergency.

  2. First published.