• Monday, November 19, 2018 1:23 PM | Deleted user

    How to improve cyber security within your charity - quickly, easily and at low cost. Click here to download a copy.

  • Monday, November 12, 2018 3:09 PM | Deleted user

    The Scottish Government have today (12 November 2018) set in progress a change to charity accounting requirements for some Scottish charities.

    The changes will affect:

    • larger charities (those with income of £250,000 and more)
    • all charitable companies
    • charities that use the Housing and Higher & Further Education SORPs.

    The changes are happening because the Charities Statement of Recommended Practice (SORP) that sets out the accounting and reporting rules for these organisations has recently been amended by way of Update Bulletin 2

    As a result, the Charities Accounts (Scotland) Regulations 2006 are being amended in order to bring the updates made to the SORP into law. The Regulations will become law on 1 January 2019, providing they pass through the Parliamentary process.

    However, the clarifying amendments contained in section 3 of Update Bulletin 2 came into force for accounting periods starting on or after 5 October 2018. It is possible for a Scottish charity to have a very short accounting period that has started on or after 5 October and will end before the Regulations are finalised. Although these instances would be quite unusual, OSCR would still expect the charity to apply the clarifying amendments set out in Update Bulletin 2.

  • Monday, November 12, 2018 3:06 PM | Deleted user

    The Scottish Charity Regulator (OSCR) has published new guidance on charity investments.  

    ‘Charity Investments: Guidance and Good Practice’ aims to help and support trustees of charities that have investments or are considering investing some of the charity’s funds.

    Read the new guidance here

    The guidance has been developed with the assistance of Julie Hutchison of Aberdeen Standard Investments and finalised following a public consultation over the summer. 

    Responses to the consultation and our analysis of the responses can be found on our website.

  • Wednesday, November 07, 2018 11:29 AM | Deleted user

    A half a million pound cyber fund is available from today (Wednesday 7 November) to help charities and small and medium-sized businesses protect against the most common forms of internet-borne cyber attacks.

    Charities who are eligible can apply for up to £1,000, which will support them to achieve the National Cyber Security Centre’s Cyber Essentials or Cyber Essentials Plus accreditation.

    Managed by the Scottish Council for Voluntary Organisations (SCVO) on behalf of the Scottish Government, the Cyber Essentials Voucher Scheme is available on a first come first served basis to organisations who meet the criteria.

    David McNeill, Digital Director of the SCVO, who is the lead third sector representative on the National Cyber Resilience Leaders’ Board said:

    “According to the NCSC's Cyber Threat assessment on the UK charity sector, published this year, many charities - particularly smaller ones - do not realise that they hold funds, personal, financial and commercial data that is of interest or monetary value to a range of cyber criminals and other groups, and so do not perceive them-selves as targets.

    “We would encourage all small and medium sized third sector organisations to consider this grant support being made available by Scottish Government to support their organisational cyber resilience.”

    Earlier this year in June the private and third sector action plans on cyber resilience were published with the aim to increase awareness of cyber threats and to promote good practice to defend against them, with a strong focus on practical steps to support smaller organisations. As part of those plans this voucher scheme was announced and will also be available to small and medium-sized businesses, organised through the Scottish Enterprise.

    All information for third sector organisations wishing to apply is available here: https://scvo.org.uk/digital/evolution/cyber-resilience. The first phase of applications close 18 December 2018.

  • Tuesday, November 06, 2018 1:56 PM | Deleted user
    Our partner CFG's Community Accounting Conference comes to Nottingham in February 2019.

    Park Plaza Nottingham 41 Maid Marion Way Nottingham NG1 6GD

    ACIE is proud to support the event for the third consecutive year. Ian Barrett (ACIE Chair) will be running a session on reporting and recognising income.

    Other sessions include:

    • The latest VAT, tax and regulation updates

    • Everything you need to know about CICs
    • Complying with money laundering rules
    • Recognising the risk of and tackling insolvency
    • IT demonstrations to help you find the best finance software

    This year’s residential Community Accounting Conference is aimed at empowering sustainable local infrastructure to meet the needs of charities. This is the only specialised conference for organisations which provide accounting services for charities in the country, and it is a great chance to connect with other organisations that face the same challenges.

    If you run any community accounting or payroll service for charities, or want to run such services in the future, this is an essential conference to attend.

    Click on the link below for more details.


  • Thursday, November 01, 2018 4:54 PM | Deleted user

    Confirmed dates for our two main conferences are as follows:

    England & Wales: 20th June 2019   NCVO Society Building, 8 All Saints Street London N1 9RL

    Scotland: 22nd August 2019 - Perth Concert Hall, Mill Street Perth PH1 5HZ

  • Wednesday, October 17, 2018 1:30 PM | Deleted user

    The Charities SORP-Making Body has published a second Update Bulletin which makes amendments to the Charities SORP (FRS 102). This means that there are now two Update Bulletins which charities preparing SORP accounts must comply with. Update Bulletin 2 sets out amendments to the text of the Charities SORP (FRS 102) which apply to periods commencing on, or after, 1 January 2019. However, it is important to note that the clarifying amendments in Update Bulletin 2 apply to reporting periods commencing on, or after, 5 October 2018: the date the Bulletin was published. The early adoption of amendments relating to amendments to FRS 102 (made by the Financial Reporting Council) is permitted except where prohibited by regulations or charity or company law. In relation to Scottish charities, early adoption is not permitted and amendment regulations are expected in time for 1 January 2019 implementation. Both update Bulletins are available on the Charities SORP microsite www.charitysorp.org.

  • Thursday, October 04, 2018 10:11 AM | Deleted user

    The Charity Commission for England & Wales have today published their new Statement of Strategic Intent, which sets out the Commissions core purpose and priorities for the five years to 2023.

    "That new purpose, to ensure charity can thrive and inspire trust so that people can improve lives and strengthen society, will inform everything we do.

    Our Statement of Strategic Intent sets out and explains 5 new strategic objectives. They are:

    • holding charities to account
    • dealing with wrongdoing and harm
    • informing public choice
    • giving charities the understanding and tools they need to succeed
    • keeping charity relevant for today’s world"
  • Wednesday, September 19, 2018 11:38 AM | Deleted user

    Elaine Alsop and Gareth Morgan report on a study assessing how the receipts and payments regime is currently operating for Scottish charities.

    Key points from the study

    • There is an appetite for the R&P regime among larger charities eligible for this concession, with Scottish charities and their advisers appreciating the usefulness of R&P accounts for engaging stakeholders.

    • Professional accountants acting for charities should ensure that their knowledge of charity accounting is kept up to date to ensure that charity accounts are of sufficient quality.

    • There is concern among qualified charity treasurers, that independent examination fees are not sufficient to reflect the work that is required.

    Click here to read more.

  • Thursday, September 13, 2018 1:59 PM | Deleted user

    The Charity Commission has published the results of its latest monitoring reviews of charity trustees’ annual reports and accounts. The findings reveal a modest improvement in the quality of public reporting, but the regulator says that too many charities are still falling short in this area.

    Public benefit reporting plays a key role in providing transparency so that the public can understand exactly what a charity does and how their donations are being used.

    As part of its proactive monitoring work, the Commission scrutinised a random sample of 106 charity trustees’ annual reports and accounts filed with it to assess:

    • how charities are meeting the public benefit reporting standards
    • whether the accounts meet readers’ needs, including a separate sample of “small charities” Click here to read more

The Association of Charity Independent Examiners

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