what is ACIE?
Association of Charity Independent Examiners ("ACIE") is a Charitable Incorporated Organisation (Charity registration number: 1139609 [England and Wales] and SC039066 [Scotland]). It is an association of people who carry out Independent Examinations ("IEs") of charities' annual accounts, providing support and information to its Subscribing Members, charities and other interested parties. The purpose of ACIE is to promote best practice in IE.
ACIE's objects are to promote the greater effectiveness of charities in the United Kingdom in the achievement of their charitable objects:
(1) by providing advice, support and training to any person acting or wishing to act as an Independent Examiner of charity accounts;
(2) by promoting and maintaining high standards of practice and professional conduct through and by its Subscribing Members; and
(3) by providing trustees of charities with information in connection with the selection and appointment of Independent Examiners.
ACIE's activities include:
(1) arranging and running webinars, workshops, conferences and other training events;
(2) publishing a number of newsletters and bulletins for Subscribing Members, which address key changes in charity finance regulation and other matters of interest to Independent Examiners and preparers of charity accounts;
(3) an enquiry service for Subscribing Members, non-members and charities seeking an Independent Examiner. If you are seeking specific advice about a practical, technical or ethical issue, please email admin@acie.org.uk; and
(4) awarding the professional qualification of Full Membership, designated by "ACIE" (ACIE Associate) or "FCIE" (ACIE Fellow). With effect from 1 January 2025, each applicant for Full Membership must have attended and completed a number of specified ACIE-run training events.
To undertake an IE of the accounts of a charity registered in England and Wales having gross annual income above £250,000 (and which is not required to have its accounts audited by a registered auditor), the Independent Examiner must hold a recognised accountancy qualification or be an ACIE Fellow (sections 144 and 145 of the Charities Act 2011).
To undertake an IE of the accounts of a charity registered in Scotland that prepares accounts on an accruals basis (and which is not required to have its accounts audited by a registered auditor), the Independent Examiners must hold a recognised accountancy qualification or be an ACIE Full Member (whether an ACIE Fellow or an ACIE Associate) (Regulation 11 of The Charities Accounts (Scotland) Regulations 2006).
To undertake an IE of the accounts of a charity registered in Northern Ireland having gross annual income above £250,000 (and which is not required to have its accounts audited by a registered auditor), the Independent Examiner must hold a recognised accountancy qualification or be an ACIE Full Member (whether an ACIE Fellow or an ACIE Associate) (section 65 of the Charities Act (Northern Ireland) 2008).
ACIE has three classes of Subscribing Members: Full Members (ACIE Fellows), Full Members (ACIE Associates) and Affiliates
Everyone joins as an Affiliate in the first instance.
-
Affiliate Membership is open to anyone interested in IE, who supports the aims of ACIE and is willing to adhere to the ACIE Code of Ethics for any independent examinations undertaken. All new Subscribing Members must begin as Affiliates. To join, select your Affiliate Membership level on the form at the bottom of this web page and follow the instructions.
-
Any Affiliates may apply for Full Membership. Before applying for Full Membership, you will have to attend and complete a number of specified ACIE-run training events. When applying, you will have to provide evidence of your knowledge and understanding of IE and charity accounting, and provide practical examples of IEs that you have undertaken and charity accounts that you have prepared. ACIE's Membership Committee will
review your application and decide whether you have demonstrated a sufficient
level of knowledge and practical experience to be admitted to Full Membership. ACIE Full Members (whether ACIE Fellows or ACIE Associates) are required to keep up
to date their knowledge of IE, charity accounting and related issues; maintain
a record of the continuing professional development (CPD) that they have
undertaken; and confirm annually that they have done so. - Email admin@acie.org.uk for further details and an 'Application for Full Membership' form.
Membership Rates
We offer reduced subscription rates for Subscribing
Members who are Voluntary Independent Examiners ("VIEs"). For these purposes, they are Subscribing
Members who undertake IEs either on a voluntary basis (ie without charging any
fees or expenses) or have no more than £500 income per year from IE work.
Annual Membership fees for the year ending 31 March 2026:
Affiliate members: £72 - VIE Affiliates: £41
Full Membership - Associate members: £117 - VIE Associates: £65
Full Membership - Fellows:£195 - VIE Fellows: £106
Annual Membership fees for the year ending 31 March 2025:
Affiliate members: £70 - VIE Affiliates: £40
Full Membership - Associate members: £114 - VIE Associates: £63
Full Membership - Fellows:£190 - VIE Fellows: £103
Members are eligible to join the Group Professional Indemnity Insurance Scheme for Members, underwritten by Royal &Sun Alliance Ltd, through Keegan and Pennykid (Insurance Brokers Ltd). Details Here.
|
