Accounting Clinic

The Accounting Clinic at LJMU is a pro-bono service offering registered UK charities (who fall under the £250,000 annual gross income threshold) their required annual independent examination.

How it works

Clinics are led by selected final year Accounting & Finance students who are supervised by LJMU academic staff who are qualified accountants.

Student advisors will review the necessary charity accounts and can also outline any system enhancements.  They will be supervised by our qualified academics who will be on hand to give advice, guidance and support.  We have nine fully qualified accountants that are full-time academics within the Liverpool Business School. Our academics will review all completed documentation and will sign-off the independent examination.

Client Confidentiality and Assurance

Only students who are excelling on their degree programme are selected to be an Accounting Clinic Student Advisor. Student Advisors will be guided and supported throughout the whole process of the independent examination by fully qualified accounting academics.

Faq Items

What is an independent examination?

An independent examination is a form of external scrutiny that provides a limited check on specific matters.

UK Charity Law requires all charity trustees to prepare accounts for their charity.  The trustees of registered charities must also prepare a trustees’ annual report. This annual report tells donors and others interested in the work of the charity what the charity is set up to do, what it has done in the year and how it raised and spent its money.

This limited form of check (sometimes referred to as ‘negative assurance’) contrasts with an audit.  The examiner is only required to confirm whether any material matters of concern have come to their attention, whilst an auditor is required to provide an opinion on whether a charity’s accounts give a ‘true and fair view’.

Who needs an independent examination?

The charity must be eligible to have an independent examination; to maintain public confidence in the work of charities, UK Charity Law sets out the reporting, filing and external scrutiny obligations on trustees.

UK Charity Law requires those charities with a gross income of more than £25,000 to have some form of external scrutiny of their accounts.  This threshold is subject to change from time to time as the regulations made under the 2011 Charities Act are updated.

What does an independent examination involve?

An examination involves a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also involves a review of the accounts and the consideration of any unusual items and/or disclosures provided.

Are there any costs involved?

No. This is a free service offered to all registered UK charities that fall under the £250,000 annual gross income threshold. We only ask for your time to provide the necessary account details and work with our student and academics.

Further documentation

Can we help you?

If you are a registered UK charity who meet the eligibility criteria (£250,000 annual gross income threshold) then please send an email stating your name, registered charity number and a brief message to

Current Clients

  • Northwest Diocese