Accounts must be either audited or independently examined each year depending on the size of the PCC in terms of gross annual income.
This is determined by the same thresholds as the preparation of the annual accounts.
Take a look at the flowchart download which outlines Public Accountability Thresholds.
A suitable examiner has to be appointed by the Annual Parochial Church Meeting (APCM) and the PCC will have to consider carefully the suitability of a prospective independent examiner in good time in order to guide the meeting in its appointment.