21/09/2026
From 30th September, three separate thresholds move for UK charities, and knowing which band your church sits in actually matters.
Independent examination is required above £40,000 income, up from £25,000. Below that, no external check is required by law, though your governing document might still ask for one anyway. Between £40,000 and £500,000, an examination is needed, but the examiner doesn't have to be a qualified accountant, just genuinely independent and competent. Above £500,000 income, the examiner does need to hold a professional qualification. A full audit only bites above £1.5 million income, or £500,000 income combined with more than £5 million in assets, which rules out almost every church reading this.
So most small and medium churches now sit in the middle band: examination required, no accountant necessary. Cheaper, but the job hasn't gone away.
Two ways I can help, depending on where you are. If your books need tidying before anyone can look at them properly, that's straightforward housekeeping that my team can handle. If your records are already in reasonable shape, DS Ministry Services can now take on independent examinations directly, with experienced professionals who have run church finances, not a stranger starting cold.
Message me if you're not sure which band your church falls into.