External Audits for Clubs & Charities

With over 50 years' combined experience in providing external audits, our team understand the intricacies surrounding the unique requirements of clubs and charities. With a meticulous attention to detail, we can provide quality assurance through our external audit services.


Although external audits are required by law, there are a number of benefits that can be yielded from receiving an external audit from PGM.

Easy Access

Easy access to sources of finance – such as bank loans


Additional assurance to potential investors or buyers of your company


Provide assurance that your financial statements are accurately stated


Benefit from more informed decision making


Receive detailed management letters outlining internal weaknesses and recommendations for improvement.

We Can Help

Unsure what service you need? Speak to one of our experts.

Thresholds for charities

The type of external audit required is entirely dependent on how much income the charity acquires each year. Income thresholds determine what action your charity should follow.

Up to £250,000

Independent examination by a skilled person.

£250,001 to £500,000

Independent examination by an accountant.

Over £500,000

Audit carried out by a registered auditor.

PGM External Audit Process

We have developed our bespoke external audit service to deliver honest, evidenced assurance at every stage of the process.

Our approach is divided into three key areas to provide transparency from planning through to reporting.

PGM External Audit Service - Risk Based Internal Audit - Analytic Reviews - Key controls testing

Risk-Based Internal Audit

Key Controls Testing

Analytical Reviews

Our Audit Response System enables us to focus on the processes and requirements most relevant to your club or charity.

One month audit plan

  • Accept Audit

    Accept Audit

    We’ll provide a quote upfront for our external audit services, ensuring there are no hidden costs. Once accepted we’ll issue an engagement letter for approval in order to begin acting as auditor.

  • Discuss audit plan and scope of assignment

    Discuss audit plan and scope of assignment

    We get together with your management team to gain a thorough understanding of your business. Working to identify the key audit risks, we’ll design our audit programme around your individual requirements specifically to reduce risk in these areas. We will then meet with the management team to discuss the scope of the audit and the timeframe for audit testing and completion.

  • Audit Fieldwork

    Audit Fieldwork

    Most of the audit fieldwork will take place at your premises which involves speaking to members of staff and reviewing key procedures and controls. We ensure effective communication throughout the entire process, with ongoing discussion on progress and potential issues with management. Upon completion two members of our internal management team will review the work carried out.

  • Audit Completion

    Audit Completion

    An audit report and management letter is issued, setting out internal control weaknesses identified during our audit and outlining recommendations for improvement.

PGM Specialist Blogs

Read our specialist blogs to find out more about the latest changes that might affect you or your business.

Free Consultation

Want to find out more about how PGM’s services can help you? Come and see us for a free 45-minute consultation with one of our qualified chartered accountants. We’ll get to know you, or your business, and explore how our services will be beneficial in providing the financial solutions that you need.