The view of the independent examiner or auditor   In an occasional series, Mike Dunkley, Director of Dunkley’s Accountants, shares with us his take on the role of the independent examiner or auditor.   Dunkley’s has a long-standing working relationship with The Trust Partnership but has always been separate and remains independent. As such, Dunkley’s offers a different and distinct service.   In this article we have focused on the benefits of splitting the duties of record-keeping from the duties of the independent examiner but of course this applies in the same way when audits are required.   State of independence Charity trustees have a legal duty under the Charities Act 2011 to appoint ‘an independent person who is reasonably believed by the trustees to have the requisite ability and practical experience to carry out a competent examination of the accounts’.   The examiner must be independent of the charity.

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An Easter Message From Revd. Niall Weir

Season’s greetings from Stoke Newington in the London Borough of Hackney where I have just been having a happy chat with a bunch of my Muslim neighbours, all of whom were en-route to our magnificent local Mosque. The sun has just set and so each was emerging from the daylight demands of their Ramadan fasts and heading off to share in the Iftar meal, which will mark the end of their fasting for today. I sensed a certain solidarity with their emergent state, because my personal focus for the next few days will be that of making sure that all is ready for me and my church community to emerge from our observance of our holy season of Lent and Holy Week, into the new dawn of Easter. Hopefully, these seasons of Ramadan and Lent will have given us all an opportunity, not simply to stave ourselves, but rather to rummage through

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