Useful links & Resources for Charities

Find an Independent examiner:

Why should I choose an ACIE member as my IE?

Choosing an ACIE member gives you the reassurance of working with someone who:

• -   Is part of national network, with access to regular updates on practice and the backing of our technical helpline;
• -   Has access to our ‘IE Workbook” - a step by step guide to carrying out an examination;
  
• -   Has demonstrated a commitment to good practice by joining ACIE;
  
• -   In the case of Associates and Fellows, someone who has had their work scrutinised and validated by ACIE;
  
• -   Is encouraged to maintain their professional development by accessing our training events and national conferences. CPD is compulsory for full members.
• -   Can ensure that your funders and supporters can be presented with accounts that have been professionally examined.
  

We recognise that being a good independent examiner requires a thorough understanding of the charity sector in general and that is why our training events and conferences cover a wide range of issues such as tax and gift aid, anti-money laundering, managing reserves and reporting to the Regulator; an ACIE examiner can offer more  than just scrutiny of accounts, they can offer charities advice and information to do things better.

Our independent examiners are organised into regions. You can search the handbook here.

One of the commonest questions new charities, and charities converting to CIOs and SCIOs ask, is when they need to file their accounts. This article by Professor Gareth Morgan of Kubernesis, explains what you need to know: download.

Independent Examiners are frequently asked to scrutinise the accounts of small non-charitable voluntary organisations. Download the wording for such reports here.

You may also find the Small Charity Code of Governance of use, and this should be brought to the attention of the charities with which you work.

The UK charity regulators

Regulator	Regulations and Legislation
Charity Commission  for England & Wales (CCEW)	Charities Act 2011 The Charities (Accounts & Reporting) Regulations 2008 Goods or Services Supplied to Charities (VAT Notice 701/58)
Office of Scottish Charity Regulator (OSCR)	The Charities and Trustee Investment (Scotland) Act 2005 The Charities Accounts (Scotland) Regulations 2006
The Charity Commission for Northern Ireland (CCNI)	Charities Act (Northern Ireland) 2008 The Charities (Accounts and Reporting) Regulations Northern Ireland 2015 Annual Reporting

What the Regulators say about IE CCEW

• The Charities (Accounts & Reporting) Regulations 2008 - Chapter 4 Independent Examination Of Individual Charity Accounts
• Independent examination of charity accounts: Directions and guidance for examiners (CC32)
  
• CC32a: Independent examination of charity accounts checklist

OSCR

• The Charities Accounts (Scotland) Regulations 2006 - Independent examination of statement of accounts

CCNI

• The Charities (Accounts and Reporting) Regulations Northern Ireland 2015 Chapter 4 Independent Examination Of Individual Charity Accounts
  
• Independent examination of charity accounts: examiner’s guide (2016)

  Statistics on the distribution, income, spending, assets and other aspects of charity / civil society may be found at the NCVO Civil Society Almanac. There are key tables here, with a link to the full data tables on the page.

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