IE Checklist

Below is a list of items required for your IE. The more information you can provide up front, the quicker and easier the examination will be:

A copy of the constitution or other ruling document. The Articles of Association if a Limited Company.

A copy of previous year's audited / Independently examined accounts.

Minutes of all the committee meetings (and AGM) held during the year.

A list of Trustees/Directors, who have served during the relevant period with dates of appointment or resignation if applicable.

Proof of Trustees Identity for Anti money laundering legislation. i.e. photo ID and porof of address for each trustee.

Any subsidiary records for sub-committees or projects that come under the group's umbrella.

A copy of the Charity Registration if applicable.

A Corporation Tax Exemption Certificate if applicable.

Details of loan, lease or management agreements.

Property ownership deeds and details of property trustees.

An up-to-date register of fixed assets, with estimated values.

Schedule of insurance cover.

Trustees / Director's report.

The main Cash Analysis Book/s or spreadsheets correctly analysed and totalled for the whole year.

Ideally, bank reconciliation statements for each bank account clearly showing how the balance shown by the cash book reconciles with that shown in the bank statement.

Bank statements for each bank account for the whole year.

All bank books, cheque books, paying-in books etc.

All documents relating to bank receipts including letters from funders who pay by credit transfers.

Invoices/vouchers to support all banks payments.

Any subsidiary records, e.g. Register of fees received.

The Petty Cash Analysis book fully written up, correctly analysed, and totalled.

Written conformation that, at the end of the year, the amount of cash in the box agrees with the balance of cash in hand shown in the Petty Cash Analysis book.

All the Petty Cash vouchers and receipts filled in order.

A list of all employees with job titles with all wage records for the year, including tax and NI payments, pension contributions etc.

A list of debtors (ie. people who owed the group money at the end of the year), with the amounts owed.

A list of creditors (ie people to whom the group owed money at the end of the year) with the amounts owed.

Details of any losses to be written off.

You can download this list in PDF format here