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. To become a Full Member, you must first join as an Affiliate.
Full members receive all the benefits of Affiliate Members and additionally receive
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.
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.