Infographic text: Audit process for charities

This page contains the text version of the infographic used to explain the audit process for charities.

Education first

The Canada Revenue Agency (CRA) takes an education-first approach to help registered charities follow the rules. These tools help charities comply:


How is a charity selected for audit?

A charity can be selected for audit for various reasons including the following:


How does the CRA audit a charity?

The CRA reviews the finances and programs of charities to make sure they follow the rules and operate for charitable purposes. The type of audit depends on the charity’s size and complexity.

Office audit

Office audits are conducted at CRA offices and examine:

Field audit

Field audits are conducted at the charity’s place of business and examine:

The CRA works closely with charities and accepts additional information throughout the process.


What happens after an audit? (listed in order of frequency)

Audit outcome:

If a charity disagrees with the CRA’s findings, it can respond. The CRA reviews the response and determines the appropriate action.


More than 90% of audited charities are able to continue their charitable work. 


What can a charity do if the CRA proposes sanctions or revocation?

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