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 

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: 0131 659 9751 or 07899 891616       Email:    Address: 19 Windsor Place Edinburgh EH15 2AJ

Registered charity in England & Wales 1139609 & in Scotland SC039066 Registered Company Limited by Guarantee 7461134

Registered in England at 1st Floor, Block C, The Wharf, Manchester Road Burnley BB11 1JG

Powered by Wild Apricot Membership Software