Service Charge Examinations

Service Charge Examinations

All staff are highly trained and experienced in service charge accounting and we service a number of clients providing Section 21 (Landlord and Tenant Act 1985) examination work and engagements to report on factual findings in line with the ICAEW Technical Release 03/11: Residential Service Charge Accounts.

Our experience of service charges is extensive and below are a few areas of our expertise:       

  • Lease reviews to ensure compliance with terms and relevant legislation.
  • Detailed compliance checks of the allocation of costs, overheads and management fees to schemes as well as to individual leaseholders.
  • Assessing compliance with Section 20 consultation set out in the Landlord and Tenant Act 1985.
  • System mapping from financial information to service charge modules.
  • Review of budget and costs for improved recoverability.
  • Review of systems implementation.
  • Lean process reviews of practices, systems usage and recoverability of relevant costs.  

If you would like to discuss our services in more detail please contact our Audit and Assurance team on 00 44 161 832 4901 or email

Our offices

St George's House
215-219 Chester Road
Manchester M15 4JE

T: 00 44 161 832 4901


15 Bunhill Row
London EC1Y 8LP

T: 00 44 203 478 8400


Central Buildings
Richmond Terrace
Blackburn BB1 7AP

T: 00 44 1254 686 600


We are registered to carry on audit work in the UK and Ireland and regulated for a range of investment activities by the Institute of Chartered Accountants in England and Wales. Charles MacMillan is licensed to act as an Insolvency Practitioner in the UK by the Institute of Chartered Accountants in England and Wales. Details about our audit registration can be viewed at for the UK and at for Ireland (reference number 5386251). Our statutory audit work is subject to the Audit Regulations and Guidance issued by ICAEW, International Standards on Auditing (UK and Ireland) and the Auditing Practices Board’s Ethical Standards promulgated by the Financial Reporting Council of Aldwych House, 71-91 Aldwych, London WC2B 4HN.

Copyright 2004-2019 Beever and Struthers, Chartered Accountants. All rights reserved.