• Wednesday, October 02, 2019 11:29 AM | Farah Mendlesohn (Administrator)

    Neil Webb from Accountingweb reports on the implications.



  • Tuesday, September 17, 2019 10:59 AM | Farah Mendlesohn (Administrator)

    Dear Members

    Following our earlier message about the delay in trustee elections I can now update you.

    Eileen Houghton’s three year term came to an end and Eileen was happy to stand again and has been appointed as a trustee for a further three years term.

    Mark Heaton, known to many of you as a previous chair of trustees, has agreed to be co-opted to the board.

    The current Board of Trustees is:

    • Ian Barrett  - chair
    • Susan Robinson – vice chair
    • Kerry Clayton – treasurer and Wales representative
    • Maroof Adeoye
    • Shaun Birch
    • Tony Clarke – co-opted – Northern Ireland representative
    • Alison Cook
    • Mark Heaton – co-opted
    • Eileen Houghton -  chair of membership committee
    • Thomas Ojo
    • Lee Stevenson – Scotland representative

    At the end of June next year more than half of the trustees come to the end of their term of three years. All will be eligible to stand again but we may some vacancies. Can I ask you to consider whether this may be a role that you could undertake. If you would like more details of the role and the work involved please contact Farah, admin@acie.org.uk

    Ian Barrett


  • Tuesday, September 17, 2019 9:11 AM | Farah Mendlesohn (Administrator)

    This week the Daily Mail and the The Times released reports that the RNLI were spending their donors' money inappropriately by supporting overseas  projects (swimming lessons, and creches in areas of Tanzania and Bangladesh with very high rates of drowning). The RNLI were able to demonstrate that these projects were all clearly demarcated and supported by restricted funds. Details of their global projects are here; https://rnli.org/what-we-do/international/the-global-drowning-problem

  • Friday, September 13, 2019 2:44 PM | Farah Mendlesohn (Administrator)

    he Charities SORP-making body has today set out plans to change the way the charity accounting framework, the Statement of Recommended Practice (SORP)*, is developed so that it better meets the needs of users of charity reports and accounts.

    The group is introducing changes to the development process of the SORP following a comprehensive governance review, which recommended that it must change in order to meet “new public expectations”.

    The review was led by Professor Gareth Morgan and its findings and recommendations are available on the SORP website.

    Full report here.


  • Wednesday, September 11, 2019 9:06 AM | Farah Mendlesohn (Administrator)
    • This is the first of a series of posts where we will summarise the news from industry relevant magazines.
    • ·      Charity Kind Direct reports that donations of goods in kind are down, as firms that usually donate are stockpiling for a No Deal Brexit. (6)
    • ·      Action Fraud: Charities report annual fraud losses totalling £8m (7)
    • ·      Government raises the society lottery sales to £50 instead of the £100m anticipated (7)
    • ·      Humentum and the Chartered Institute of Public Finance and Accountancy (Washington), launch an International financial reporting standards project (7)
    • ·      July: the Court of Justice of the European Union, ruled in favour of HM Customs & Revenue that VAT on investment management fees may not be recoverable; Civil Society has asked if this may be extended to fundraising costs (13)
    • ·      Rob Preston of Charity Finance reports on the Reforming Charity Taxation Report (10):
    • o   All charities to report on the amount of Gift Aid received;
    • o   Donors who pay higher tax rates should have tax relief automatically passed to the charities they donate to (an opt out, rather than an opt in);
    • o   Suggestions that VAT charged to other charities for use of premises to become recoverable.
    • ·      Smee and Ford’s contract to read wills and notify charities of legacies has been extended for 12 months (14);
    • ·      Sarah Miller, of the MSc in Voluntary Sector Management at Cass, argues that Trustees should go beyond the compliance recommendations of SORP 2015 and declare the origins of donations, and the wishes of donors where expressed. Two useful tools for achieving financial transparency are Glasspockets.prg and 360Giving https://www.threesixtygiving.org/. (35)



  • Thursday, September 05, 2019 4:57 PM | Farah Mendlesohn (Administrator)

    The Charity Commission for England and Wales (CCEW) has recently undertaken a review of a sample of charities accounts.  The report published on 28 August 2019 starts with the following comment:-

    “The auditors and independent examiners’ of charity accounts are our second line of defence, after the Trustees, against mismanagement in charities.  We rely on them to scrutinise the accounts that the Trustees have appointed them to audit or examine and to report to us any significant concerns that they identify in the course of their work.  However, the results of our annual survey of the quality of charity accounts show that some auditors and examiners are failing to identify significant failing in the accounts that they are reviewing.”

    The CCEW have published a benchmark of Minimum Standards and it was this that was used when reviewing the accounts.

    The results were disappointing particularly the £25,000 to £250,000 income group where only 37% met the external scrutiny benchmark.  Although the accounts are the responsibility of the Trustees, Auditors and Independent Examiners should be reviewing them for compliance.

    In times of increased funding difficulties it is important that the accounts available to funders are accurate. Many Funders will be put off making grants to charities with accounts that are incomplete or contain errors.

    It is important when appointing an Independent Examiner that Trustees ensure they understand charities and the reporting requirements. 

    The Association of Charity Independent Examiners (ACIE) is the only membership organisation that  exists solely for Independent Examiners in England, Scotland, Wales and Northern Ireland.  Members are able to act for charities subject to restrictions on income levels depending on their experience and ability.  Training courses are provided by ACIE to improve the quality of their work and to meet charity needs.

    The preparation and scrutiny of charity accounts is a specialist area. For Independent Examiners membership of ACIE will help you achieve and maintain standards looked for by the CCEW (and Commissions in Scotland and Northern Ireland) through support, training and advice which is available.

    There will be news of new training events shortly.


  • Thursday, May 02, 2019 11:07 AM | Deleted user

    Celebrating 20 years of supporting best practice in Independent Examination

    Overview: Join us in Perth to celebrate our 20th Anniversary and update yourself on all things Independent Examination (IE). This event provides an opportunity to reflect on the contribution Independent Examination makes to good governance and financial transparency. In addition, our workshop programme will give you a chance to update your skills and knowledge, whatever your level of experience.

    Who should attend? Anyone who carries out, or who is thinking about carrying out, Independent Examination. This event will also be of interest to Charity Trustees, Treasures and Finance Officers. 

    If you are new to IE, this event is great chance to ‘test the water’ and learn more about the roles and responsibilities of an examiner.

    If you are already carrying out examinations, this event can help with your CPD, update your knowledge base and refresh your skills. Our event is an excellent opportunity to network with other examiners.

    Confirmed speakers include:

    • Professor Gareth Morgan , The Kubernesis Partnership
    • Shirley Otto, Trainer & Consultant
    • Margaret Birse , Tangram Accounting
    • Jenny Simpson, Wylie & Bisset
    • Tom Mitchell, CGPM consulting llp
    • Neil Dickson, 
    • Alasdair Millar, ICAS
    • Michael Brougham, member of the SORP committee and long standing member of ACIE, launching the new IE Workbook


    Topics include:

    • Regulatory update from OSCR
    • The history of IE and its future
    • Governance issues for faith based charities
    • Understanding charity governance 
    • Risk assessment for charities
    • Charities, Tax & Trading

    Pricing: Until 9th July 2019

    ACIE Members ‘Early Bird’ £120 - ACIE VIE ‘Early Bird” £66 - Non-Members ‘Early Bird’ £155

    Pricing: From 10th July 2019

    ACIE Members £155 - ACIE VIE Members £85 and non Members £180

    Book online or email admin@acie.org.uk

  • Tuesday, April 30, 2019 4:57 PM | Deleted user

    The Institute of Fundraising has updated it’s guidance around General Data Protection Regulations (GDPR).

    First published in 2017 ahead of the launch of the new regulations that came into effect May last year, this update includes amendments, latest thinking and additional tips and advice. Plus new information around minimising data protection risks, advice on when to consider employing a data protection officer and all new top tips on how to assess whether you have a legitimate need to carry out direct marketing under GDPR. 

    You can read the updated guidance by clicking here.

  • Wednesday, April 24, 2019 1:51 PM | Deleted user

    Making Tax Digital Webinar from CFG

    It's completely free you just need to register to attend

    Wednesday 1 May

    Join CFG  for an informative session with  Rosie Durham, Tax Projects Manager at Cancer Research UK as she talks through how Cancer Research UK has made the changes to ensure they are compliant with the requirements of Making Tax Digital.

    With Making Tax Digital coming into force for many charities for the VAT periods starting on or after the 1 April, we are sure you will find this free webinar a useful way to understand the practical steps your charity will need to take to meet the requirements. 

  • Monday, April 08, 2019 5:06 PM | Deleted user

    KM invite Trustees and Senior Representatives of Charities and Community Amateur Sports Clubs (CASC) to a Training Day to be held on Thursday 23rd May 2019 at The Life Church, Burnley, BB12 6QP - 09:30 - 15:15

    Topics to be covered:

    • An in depth look at Gift Aid to ensure compliance with the rules and maximise revenue
    • Insurance for Charities
    • Financial Management for Charities & Use of Cloud Accounting Software

    Fees: £30 per delegate. This includes lunch and refreshments.

    For further details click here or email info@kmaccountants.co.uk  



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: 19 Windsor Place Edinburgh EH15 2AJ


Powered by Wild Apricot Membership Software