 |
Full members of acie
ACIE Fellows (see Notes 1 to 4 below) |
| Simon David Erskine Jason Paul Foxwell Mathew Gillies Kim Gomes Karen Marie Hanlan Mark Robert Heaton Philip James Harrison Holt Jacqueline Irvine-Smith Trevor Ernest James Bridget Kalloushi Anne Knox David Knox Jane Lawrence Daniel Lennox Stephen Henry Mathews John O'Brien Charles Osei John Paul Richard Alexander Prior Ajay Ramesh Rajani David Ralph | Susan Mary Robinson (VIE) Howard Neil Sanderson John Frederick Simpson Chris R. Smith Sarah Anne Smith Shruti Kandarp Soni Eric Southwick John Anthony Bradley Speed Christopher Mayo Stephen-Haynes Peter Brocklehurst Syddall Frances Mary Taylor Mark Lewis Tenby Vivienne Trump Christopher Robert Tyler Anthony Richard Vincent (VIE) Nigel Appleyard Wainman Tomas Wilcox Peter Colin Winter Stanley Wynd (VIE) |
ACIE Associates (see Notes 1 to 5 below)
Martin Arthur (A) Nana Opoku Barfi (B) Sue Bennett (E) Helen Bourquin (E) Gillian Cameron (D) Andrew Fisk (A) | Susan Godsall (E) Ellen Hughson (E) David Laing (E) (VIE) Susan Manson (E) David McGregor (E) Morag Munro (E) (VIE) | Pierre Okusi (B) Brenda Peers-Ross (A) Shanaz Qaddus (B) (VIE) Malcolm Rogers (A) Sam Tanyi (A) Ann Traill (E) |
Note 1 - Contents of list The list above contains the names of the 79 individuals who are Full Members (61 Fellows and 18 Associates) of Association of Charity Independent Examiners (ACIE) at 1 July 2025. All 79 of them have paid to be Subscribing Members of ACIE for the year ending 31 March 2026. Note 2 - Professional qualification designatory letters To reflect the professional qualifications that ACIE have awarded them, ACIE Fellows may use the designatory letters "FCIE", and ACIE Associates may use the designatory letters "ACIE". Note 3 - Voluntary Independent Examiners "VIE" in brackets after an ACIE Full Member's name denotes that he/she is a Voluntary Independent Examiner (VIE), who undertakes independent examinations (IEs) either on a voluntary basis (ie without charging any fees or expenses) or has no more than £500 income per year from IE work. Note 4 - Recognition in UK charity legislation If they are independent of the charity, and the charity is not required to have its financial statements audited by a registered auditor: (1) ACIE Fellows are eligible to accept appointment as Independent Examiner of: - any charity registered in England and Wales (sections 144 and 145 of the Charities Act 2011); - any charity registered in Scotland (Regulation 11 of The Charities Accounts (Scotland) Regulations 2006); and - any charity registered in Northern Ireland (section 65 of the Charities Act (Northern Ireland) 2008); and (2) as long as they do not breach the licence restrictions imposed by ACIE when it awarded them ACIE Full -Membership as an ACIE Associate, ACIE Associates are eligible to accept appointment as Independent Examiner of: - any charity registered in Scotland (Regulation 11 of The Charities Accounts (Scotland) Regulations 2006); and - any charity registered in Northern Ireland (section 65 of the Charities Act (Northern Ireland) 2008). Note 5 - ACIE Associates - Licence restrictionsThe letter (A, B, C, D or E) in brackets after an ACIE Associate's name denotes the licence restrictions imposed by ACIE when it awarded him/her ACIE Full Membership as an ACIE Associate. Licensed to act as independent examiner of the financial statements of: (A) any charity which has income for the financial year not exceeding £250,000, whether the financial statements are prepared on an accruals basis or a receipts and payments basis. (B) any charity which has income for the financial year not exceeding £100,000, whether the financial statements are prepared on an accruals basis or a receipts and payments basis. (C) (1) any charity which: (a) prepares its financial statements on an accruals basis; and (b) has income for the financial year not exceeding £100,000; or (2) any charity which: (a) prepares its financial statements are prepared on a receipts and payments; and (b) has income for the financial year not exceeding £250,000. (D) any charity which: (1) prepares its financial statements are prepared on a receipts and payments basis; and (2) has income for the financial year not exceeding £250,000. (E) any charity which: (1) prepares its financial statements are prepared on a receipts and payments basis; and (2) has income for the financial year not exceeding £100,000.N |