Full members receive all the benefits of Affiliate Members and additionally receive

• Access to low cost professional indemnity insurance (£45 pa for 2018/19)
  
• Inclusion in ACIE's online directory of Independent Examiners, individuals referrals via ACIE from charities seeking examiners
  
• A professional designation (see below) as evidence of experience and competence
  

NOTE

• In England and Wales, Fellows are on the prescribed list of qualifications required for undertaking independent examinations where income is over £250,000.
  
• In Northern Ireland, Full Members (at the relevant category/licence) are on the prescribed list of qualifications required for undertaking independent examinations where income is over £250,000
  
• In Scotland, Full Members (at the relevant category/licence) are on the prescribed list of qualifications required for undertaking independent examinations of accruals accounts
  

Full membership is awarded in one of two categories along with a Licence to carry out independent examinations:

Associate (ACIE) –is awarded to independent examiners who work with smaller charities.   The Licence for an Associate is at one of five levels depending on experience and competence.

• All charity accounts - income up to £250,000 per annum
  
• All charity accounts  - income up to £100,000 per annum
  
• Accruals accounts - income up to £100,000 and Receipts & Payments Accounts income up to £250,000 per annum
  
• Receipts & Payments Accounts only - income up to £250,000 per annum
  
• Receipts & Payments Accounts only - income up to £100,000 per annum