Statutory accounts externally audited/examined with clean outcome and filed on time (all applicable regulators)

This criterion evaluates whether statutory accounts receive a clean external scrutiny outcome and are filed on time with all relevant regulators (e.g., Charity Commission, OSCR, CCNI, Companies House). For audit, this means an unmodified (unqualified) opinion with no emphasis-of-matter indicating material uncertainty. For independent examination, this means an examiner’s report with no adverse conclusions and no matters of material significance reported to the regulator.