ACIE - Full Membership

The Benefits of Full Membership.

If you don’t have any other accountancy qualifications, full membership is the only way you can undertake IE at the higher level. (i.e. above £250,000 in England & Wales and Northern Ireland and the examination of accruals accounts in Scotland). Full membership is also be a demonstration of your commitment to upholding best practice. In the words of someone who recently achieved full membership:

“Compliance for the majority of charities under the audit threshold is really important and that means Independent Examination. Independent Examination is not just “audit light” but the best fit for these charities. As the partner in a firm specialising in the charity sector it is crucial that the appropriate compliance aspect is done well. I chose full membership of ACIE because it would demonstrate this commitment for myself and our charity team.”

Full members are registered on the ACIE website in the ‘Find an Examiner’ facility. Potential clients can contact you directly to discuss their requirements and fees.

To become a Full Member, you must first join as an Affiliate Member.

Full Membership is open to anyone who can demonstrate that they have an appropriate level of experience to conduct independent examinations to a high standard.

Full Members receive all the benefits of Affiliate Members, and additionally receive:

Access to ACIE's low-cost Professional Indemnity Insurance policies underwritten by Royal & Sun Alliance plc (for the year ending 31 March 2023: £90.00 for Affiliate Members, £50.00 for Full Members)
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 £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

Fellow (FCIE) – the Licence for Fellows is up to the legal limit for IE (currently £500,000 in Scotland and Northern Ireland, and £1m in England and Wales) including any charity accounts with a higher income for which a dispensation from audit has been granted by the relevant Charity Regulator.

If you are interested in making an application for Full Membership, contact admin@acie.org.uk for further details. However, you are strongly encouraged to take ACIE courses before submitting an application, as the assessment process is stringent.

There is a £50 processing fee for applying for Full Membership.

The Association of Charity Independent Examiners

About Us:

Registered Company Limited by Guarantee 7461134
Registered in England at1st Floor, Block C, The Wharf, Manchester Road Burnley BB11 1JG

Registered Charity in England & Wales No: 1139609
Registered Charity in Scotland No: SC039066

Contact Us:

Telephone: 0131 659 9751 or 07899 891616 Email: admin@acie.org.uk
Address: 1st Floor, Block C, The Wharf, Manchester Rd, Burnley, BB11 1JG