Auditing and Assurance Standards and Guidance

FRC Bulletins

APB Bulletin 2010/02 (Revised) Compendium of illustrative auditor's reports on UK private sector financial statements for periods ended on or after 15 December 2010

Appendix 12 Non-company charities

Example 36 – Charity registered in Scotland

Independent auditor's report to the trustees of XYZ charity

We have audited the financial statements of (name of charity) for the year ended ... which comprise [specify the titles of the primary statements such as the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement] and the related notes⁹⁶. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

⁹⁶ Auditor's reports of entities that do not publish their financial statements on a website or publish them using ''PDF'' format may refer to the financial statements by reference to page numbers.

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