Audit requirements for a club

hello everyone

I have been approached by a club to prepare the year end accounts. The Financial Statements have been signed off in previous years by the current accountant and an audit has been completed. I am not sure if a club needs a 'statutory audit' or simply an independant examination by the accountants. Can someone tell me if you have to be a qualified Auditor to audit the accounts for a small club (non company/charity) -   Thanks