Trothwyon Archwilio
| Incwm/Asedau Gros Ardal Weinidogaeth | Archwiliad |
| Incwm Ardal Weinidogaeth llai na £25,000 | DIM |
| Cyfnodau cyfrifyddu sy'n dod i ben ar neu ar ôl 31/3/2015: | |
| Incwm Ardal Weinidogaeth £25,001 i £1filiwn | Archwiliad Annibynnol * |
| Incwm Ardal Weinidogaeth £1miliwn neu fwy | Archwiliad |
| Asedau Gros dros £ 3.26miliwn ac Incwm dros £250,000 | Archwiliad |
* Pan fydd incwm yn fwy na £250,000 rhaid i'r Arholwr Annibynnol fod yn gymwys.
Nodyn 1
Diffinnir incwm fel cyfanswm yr incwm a gofnodwyd ym mhob cronfa anghyfyngedig, ddynodedig a chyfyngedig ond nid cronfeydd gwaddol (cyfalaf).
Nodyn 2
Mae Cwmnïau Elusennol Bach (incwm o dan £6.5 miliwn ac asedau gros o dan £3.26 miliwn) yn ddarostyngedig i'r darpariaethau archwiliad uchod. Rhaid i Gwmnïau Elusennol uwchlaw'r trothwyon cwmni bach gadw at ddarpariaethau'r Deddfau Cwmnïau.
Scrutiny Thresholds
| Income / Gross Assets of Ministry Area | Scrutiny |
| Ministry Area Income less than £25,000 | NONE |
| Accounting periods ending on or after 31/3/2015: | |
| Ministry Area Income £25,001 to £1million | Independent Examination* |
| Ministry Area Income £1million or more | Audit |
| Gross Assets over £3.26 million and Income over £250,000 | Audit |
* Where income is above £250,000 the Independent Examiner must be qualified.
Note 1
Income is defined as the total income recorded in all unrestricted, designated and restricted funds but not endowed (capital) funds.
Note 2
Small Charitable Companies (income below £6.5 million and gross assets below £3.26 million) are subject to the above scrutiny provisions. Charitable Companies above the small company thresholds must abide by the provisions of the Companies Acts.