Independent exam 2026

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An examination is subject to Standards of Standards for Attestation Engagements (SSAE). For both an examination and audit, independence is required, and the CPA would express positive assurance (meaning the financial information is free from material misstatement).
The doctor will typically review your treatment records provided by your disability insurer prior to the examination. Then comes the IME the examination itself will usually last about one hour and consists of an interview and physical examination.
Independent examination is a light touch scrutiny involving the examiner checking for specific matters only. It is narrowly defined and does not involve an opinion as to whether the accounts are true and fair, it usually costs less than an audit.
Although you are under no legal obligation to agree to an IME, if you refuse, the insurance company may claim you are not seriously injured and could deny your claim. If that happens, you may have to file a lawsuit and a judge may order you to undergo an IME anyway.
Independent Medical Examiner Information These physician/practitioners do examinations and provide a second medical opinion. We sometimes have questions about the original certification when its not clear. The second opinion helps us verify the disability status.

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Independent examination involves a review of the accounting records and the annual accounts of the charity. The independent examiner considers whether the accounts are supported by the accounting records and show an accurate picture of the financial affairs of the charity.

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