The Accounting Clinic at the University of Edinburgh is a pro-bono service offering the voluntary sector, registered UK charities (with less than £250,000 annual gross income), social and other small organisations help with their accounting.

How it works

Clinics are run by second to fourth year Accounting & Finance students who have a sound knowledge of bookkeeping and accounting. The students will be supervised by our vibrant team of qualified academic staff who will be on hand to give advice, guidance and support, as well as reviewing all completed documentation.

Students can help with an array of accounting functions, including drafting accounts, bookkeeping, advice on controls, budgeting and independent examination.

Client Confidentiality and Assurance

Students participating on this project have been counselled on the importance of client confidentiality and have agreed not to discuss any identifiable information that is made available to them during the course of the engagement. Ethical guidelines issued by the UK accountancy bodies will be followed at all times.

Only students who are performing well on their degree programme and who are committed to helping the voluntary sector are selected to be an Accounting Clinic Student Advisor. Students will be guided and supported throughout the whole process by fully qualified academic staff.

The Institute of Chartered Accountants of Scotland (ICAS) are aware of this community projects initiative being undertaken by University of Edinburgh students.

FAQs

An independent examination (IE) is a limited review of a charity's accounts by an independent person to ensure that the charity's finances have been accounted for properly. IEs are less thorough than audits.

The IE is a limited form of check with the examiner only required to confirm whether any material matters of concern have come to their attention, unlike an auditor who has to comment on a “true and fair” view.

The Scottish legislation followed is the Charities (Regulation and Administration) (Scotland) Act 2023, which builds on existing charity law in Scotland. All charity trustees are required to prepare accounts for their charity.

The charity must be eligible to have an independent examination; to maintain public confidence in the work of charities, with the Charities (Regulation and Administration) (Scotland) Act 2023 setting out the reporting, filing and external scrutiny obligations on trustees.

The Office of the Scottish Charity Regulator (OSCR) has a duty to publish accounts for all charities on the Scottish Charity Register, which is available to the public. OSCR only published accounts of charities with annual income exceeding £25,000 or of Scottish Charitable Incorporated Organisations (SCIOs) but this is changing to all charities.

An IE involves reviewing the accounting records kept by the charity and a comparison of the accounts presented with those records. It also involves a review of the accounts and the consideration of any unusual/higher value items and/or disclosures provided.

No. This is a free service offered to all registered UK charities that fall under the £250,000 annual gross income threshold. All we need is for you to provide the necessary account details and work with our student and academics.

Pro Bono Policy

Our highly skilled accounting staff educate the next generation of accounting professionals. We believe that not only should our students gain the best possible accounting and finance education for their own benefit, but also that they begin to demonstrate the knowledge and understanding they have gained to assist our accounting academics in providing bookkeeping and accounting preparation services to clubs/social organisations.

This commitment aligns with the University of Edinburgh’s vision for social outreach to the wider Edinburgh community.

The kind of work we do

We offer pro bono work in the form of bookkeeping and accounts preparation services, along with basic advice on the implementation of financial controls and preparing for an independent examination for charitable organisations under the gross income threshold £250,000. This work is led by our students and is supervised by our fully qualified academic staff.

Our principles

  • If demand is high, we will prioritise those clubs and organisations within the Lothians.
  • If we are unable to take on your work, we will advise you accordingly and provide information on alternative sources.
  • We will consider any Conflicts of Interest.
  • The Accounting Clinic is part of the University of Edinburgh. We believe that students learn best by doing, so working with real life organisations gives them the best understanding.
  • We do not expect all organisations to be Edinburgh based but we would hope that you could come to the University of Edinburgh if required.

Conflict of Interest Policy

In providing bookkeeping/accounts preparation services, staff and those working with staff (students) must not be influenced by either close personal relationships with the club/organisation office bearers, be a major donor or have control or significant influence over the club/organisation.

The bookkeeper must ensure that there are no matters and no potential matters that would reasonably give rise to a perception of their independence that would affect their ability to carry out the work in a wholly objective manner.

We request that all individuals working at the Accounting Clinic complete the Declaration of Interests Form. This ensures we are aware of any potential conflicts of interest and can take appropriate action to preserve our independence.

This form should be filled out upon commencing work at the Accounting Clinic and updated if any changes occur that might affect one's independence. Failure to disclose potential conflicts of interest or to update the form as circumstances change could result in disciplinary action.

To request the Declaration of Interests Form please email Accounting Clinic Lead, Angela Cairns accounting.clinic@business-school.ed.ac.uk

Privacy Notice

If you wish that the Accounting Clinic undertake your bookkeeping/accounts preparation services, we will need to receive certain information from you. This privacy notice explains how we do that, why, and what your rights are to ensure our compliance with the requirements of the General Data Protection Regulation (GDPR). Accounting Clinic personnel will explain the information set out below before undertaking any work. Please feel free to ask Accounting Clinic personnel if you do not understand any part of the information, or to ask a friend to assist you with the information.

Who are we?

The Accounting Clinic is part of the University of Edinburgh’s Business School. The Accounting Clinic sits within the UoE Business School, Department of Accounting & Finance.

Accounting Clinics will be led by our second to fourth year Accounting and Finance students. A member of the academic team that is a fully qualified accountant will supervise them.

What information do we ask for?

We will ask you for:

  • your name, address, and contact details
  • any necessary information required to complete the accounts
  • any recordings of meetings and telephone that you agree to

Why do we ask for that information and what is the legal basis for it?

We ask for this information in order to be able to decide whether we can offer you an appointment at the Accounting Clinic and in order to establish whether we can undertake bookkeeping/accounts preparation for your organisation.

We also need this information to ensure there is no conflict of interest between UoE and your club/organisation.

UoE, as a higher education institution, may also use information for teaching and educational purposes, however, it would usually be used in a way that would make it very difficult to identify you.

UoE has a legitimate interest to use your information for these purposes and may do so under the provisions of Article 6(1)(f) of the GDPR.

How do we obtain your information?

If you make an online enquiry via email, we will input your details on to a Contact Form/Initial Enquiry Form. All information will be held on the Accounting Clinics SharePoint site. Only Accounting Clinic academic staff will have access to this SharePoint site.

Alternatively, we may ask you for this information verbally if you approach us by telephone, by letter or in person to ask us to provide you with bookkeeping/accounting services.

How do we use information about you?

We will use your information solely for bookkeeping/accounting services.

Once you have agreed to use our service either in writing online or in hard copy, we will share your information with our students and academic staff member(s) who will be meeting with you at your appointment(s) at the Accounting Clinic.

When you attend our clinic, we will make notes of any information given and retain any copy documents you provide us with, in order for us to proceed with bookkeeping/accounts preparation. These notes and documents are created directly into our confidential SharePoint site and stored there.

If we speak to you by phone or via Microsoft Teams, we will ask your permission to record the conversation for educational and training purposes. You are free to say no and it will not affect the service we give you in any way.

We do not share your information with any other third party.

Your data rights

You have the right to object to the use of your personal data for our legitimate interests. Please note that in some cases this may affect our ability to offer the service to you.

You have the right to correct inaccurate information that we hold about you, and in certain cases, to have that personal information deleted by us.

You also have the right to access personal information we hold about you.

Read further information about .

If you would like to exercise any of these rights, please contact the Data Protection Officer: DPO@ed.ac.uk

How do we keep your information?

All information about your organisation will be kept electronically in our confidential Accounting Clinic SharePoint site system.

How long will we keep your information?

We will keep information about you only:

  • for as long as you require bookkeeping/accounts preparation services
  • in the event that a complaint is made
  • so as to ensure that information about you is accurate and up to date
  • for the purposes of research and statistical analysis

We usually hold your information for seven years in case you complain about our services.

Once we decide that it is no longer necessary to keep your information, we will either delete it from our records or remove any reference to you.

Transfers of data outside the UK

Your data will not be sent outside the UK.

Automated Decision making

We will not make any decisions about you automatically using a computer, based on your personal data. All decisions affecting you will be taken by a human.

Further Information

If you wish to discuss any questions about this privacy notice, you are welcome to contact Angela Cairns, Accounting Clinic Lead (angela.cairns@ed.ac.uk) or alternatively the University’s Data Protection Officer (DPO@ed.ac.uk).

You have the right to complain to the Scottish Information Commissioner’s Office (SIC) about our handling of your personal information, and the right to object to the processing of your personal information on certain grounds. For further details see the .

Client Care

Can we help you?

If you are interested in working with the UoE students and you are a registered UK charity who meet the eligibility criteria (£250,000 annual gross income threshold), then please provide us with your club or charity’s name, charity number (where relevant) and a short message to Accounting Clinic Lead, Angela Cairns accounting.clinic@business-school.ed.ac.uk

We look forward to working with you!

Current clients

  • 19th Pentland Scout Group