Links: England and Wales


Links and resources in relation to the Independent Examination of accounts of charities registered in England & Wales. 
Please note that ACIE is not responsible for the contents or accuracy of third party web sites. 
For further information, please see our England and Wales England & Wales News Page 

Regulator: 
Charity Commission for England & Wales 

Legislation & SORP: 
Charities Act 2011 
Companies Act 2006 
The Charities (Reports and Accounts) Regulations 2008 
The Charitable Incorporated Organisations (General) Regulations 2012 
The Charitable Incorporated Organisations (Insolvency and Dissolution) Regulations 2012 
The Charitable Incorporated Organisations (Consequential Amendments) Order 2012

SORP 2005 - Accounting and Reporting by Charities: Statement of Recommended Practice 2nd Edition - May 2008

Cross Border Charities: 
Charities registered with both the Charity Commission and the Office of the Scotland Charity Regulator (OSCR), also need to comply with Scottish charity legislation. Please refer to our Scotland Links page for further details. 

Charity Commission Publications & Resources: 
CC31 Independent Examination of Charity Accounts: Trustees' Guide 
CC32 Independent Examination of Charity Accounts: Examiners' Guide 

ACIE Publications & Resources: 

Accounting and Scrutiny thresholds for charities in England & Wales 

Independent Examination File 

Sample Letters of Engagement available to members from the ACIE Office on request


Other Publications & Resources: 
Charities Act 2011 and the PCC 4th Edition - Church House Publishing


Telephone: 01524 34892        Email: info@acie.org.uk        Address: The Gatehouse, White Cross, South Road, Lancaster  LA1 4XQ 

© Association of Charity Independent Examiners 


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