This area of Navigate Audit is relevant to club accounts, and contains tools, guidance and template letters for reporting on the accounts of a club or society, whether the entity requires an audit, independent accountants' report or has taken the total opt out option.

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

Information on the scope and purpose is provided here and the audit programme can be found here.

Details of past updates are set out in What's changed 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