What independent check your accounts need

Give the year's gross income on the AGM page (or last year's in Settings) and the AGM page says what independent check your accounts need, following POR 5e.3 for England and Wales.

Up to £250,000: an Independent Examiner, somebody independent with enough financial awareness, with receipts and payments accounts. They mustn't hold a role in the group, or be family of, or in business with, a trustee. Until 2026 AGMs this was called a Scrutineer: Scouts says it's essentially the same job with a new name.

Over £250,000: an examiner who belongs to a recognised professional body, with accruals (SORP) accounts. Over £1 million, or over £250,000 with assets over £3.26 million: a registered auditor.

Charity law has just changed. For years ending from 30 September 2026 the law's own lines rose: an examination only over £40,000, a professional examiner over £500,000, an audit over £1.5 million. Scouts still asks for the above until POR is updated, which it expects in autumn 2026, and Trustees will follow when it is.

The examiner is appointed at each AGM, and that's a step on the AGM page. Trustees doesn't keep the accounts: it reminds the board what's needed and when.