This area of Navigate Audit, also known as the Charities Assurance Toolkit (ChAT), is relevant to charity individual or group accounts and contains tools, guidance and template letters for audit, independent examination and totally exempt assignments.

The guidance in this area is specific to charity engagements and supplements that contained in the main Audit Guidance and Methodology area. Similarly, example letters and reports specific to charities are included to supplement those in Templates and Letters.

Information on the scope and purpose is provided here and the assignment programmes can be found here.

Details of past updates are set out in What's changed section and planned future updates are in Stop press.

This area is maintained by our in-house team of experts, in consultation with our editorial review panel.  Please email any comments or suggestions relating to technical content to us at