To become a full member you must undertake training determined by the Membership Committee, and submit an application form and examples of your work. The number of examples and the types of financial statements you must submit vary according to whether you wish to become an Associate or a Fellow. For example, you need to have been involved in at least two independent examinations to apply to become an Associate and a minimum of six independent examinations if you apply to become a Fellow.
ACIE's Membership Committee decided that, with a view to increasing pass rates, all applicants for ACIE Full Membership on or after 1 January 2025 (including any applying for a second or subsequent time) must have attended and completed the following training events:
(1) Applicant to be an ACIE Fellow:
(2) Applicant for a licence, as an ACIE Associate Member, to act as independent examiner for charities publishing financial statements prepared on an accruals basis:
(3) Applicant for a licence, as an ACIE Associate Member, to act as independent examiner for charities publishing financial statements prepared on a receipts and payments basis:
Course A - Building your Independent Examination skills
Course B - Charity Accounts Prepared on a Receipts and Payments basis
Course C - Charity Accounts Prepared on an Accruals basis
Once applications are checked over for completeness, copies are sent to two members of the Membership Committee; each assess the application independently and the two reviews are compared. If both assessors are in agreement as to the quality of the application, a decision is made. If there is any disagreement between the two assessors, a further discussion takes place and the final decision rests with the Committee Chair.
After the assessment process has been completed, one of the following outcomes will be assigned:
● Application accepted
● If some minor concerns a Licence is granted for a period, usually 12 months, and a request for further submissions
● If close to meeting requirements you may be asked for additional evidence.
● If Committee feels that a different category/licence is more appropriate (usually lower) that will be offered.
● Application is rejected – full reasons for the rejection are given to the applicant.
We look for evidence that you have the appropriate knowledge and understanding of Independent Examination. For example, the application form asks you to list the steps you would take before , during and after an independent examination.
You will also need to demonstrate how you apply the key principles of independence, integrity, objectivity and confidentiality to your practice. The financial statements that you submit should also be presented in an appropriate form.
The membership form may be downloaded from this page, but please contact Admin@acie.org.uk for the guidance package for application for Full Membership. The application form is the form of a multi tab excel file. Please ensure you fill in all pages.
You may also find that the IE Workbook will assist you in ensuring you meet the criteria. This can be bought at a reduced price through the members area.