• 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  

  • Monday, April 01, 2019 1:44 PM | Deleted user

    Our partners, the Association of Church Accountants and Treasurers have launched their 2019/2020 training programme. Topics include:

    • Being a Treasurer - the basics
    • Gift Aid and GASDS and 
    • Income Generation

    For more details go the the ACAT website

  • Wednesday, March 20, 2019 4:37 PM | Deleted user

    Bookings are now open for our annual conference 2019

    Venue: NCVO 8 All Saints St, London N1 9RL

    Overview: Join us in London 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:

    Nigel Davies,  Head of Accountancy Services (Charity Commission for England & Wales)

    Professor Gareth Morgan, The Kubernesis Partnership LLP

    Mark Heaton, K M Business Solutions Limited

    Charlie Cattell, Social Economy Consultant

    Susan Robinson, Kreston Reeves

    David Potts,  The Association on International Accountants

    Gillian McKay,  Head of Charity and Voluntary Sector ICAEW

    Chris Harris, Partner MHA MacIntyre Hudson

    John O’Brien, Community Accounting Plus

    Topics include:

    Regulatory update from the Charity Commission

    The history of IE and its future

    Governance issues for faith based charities

    Fraud in charities: prevention and identification

    Reporting and recognising income - including SORP and other reporting requirements that apply to charities

    Introduction to Independent Examination and Receipts and Payments accounts

    AML: A guide for Independent Examiners

    A guide to ACIE Full Membership


    ACIE Members ‘Early Bird’ £120 - ACIE VIE ‘Early Bird” £66 - Non-Members ‘Early Bird’ £150

    Booking opens 20th March 2019. Book online or email info@acie.org.uk

  • Tuesday, February 19, 2019 11:09 AM | Deleted user

    The simple guide for setting up a charity

    This guide will steer you through the logistics of setting up a charity in simple steps. We will be with you on your journey – from that initial idea, calling or passion, to when you reach an income of £1 million (if you want to) and use your experience to support other small charities in the coalition. Click here to find out more.

  • Tuesday, February 19, 2019 11:06 AM | Deleted user

    All Scottish charities are required to prepare annual accounts. These consist of numerical information and also a Trustees’ Annual Report which is narrative information explaining what the charity has been doing in the year and providing details that cannot be expressed in financial terms.

    Under statutory requirements, the accounts of Scottish charities must be externally scrutinised. That is, someone who is independent of the charity has reviewed the accounts and produced a report, attached to the accounts, that highlights any issues to the reader.

    The formal requirements for accounts and external scrutiny are contained within charity law. The requirements differ depending on the constitutional form of the charity, the level of the charity’s income and also any relevant provisions contained within the charity’s governing document.

    The formal requirements under the Charities Accounts (Scotland) Regulations 2006 for the form of accounts to be prepared by Scottish charities are:

    In brief terms the formal requirements under the Regulations for external scrutiny are:

    • Independent examination for charities with income of less than £500,000
    • Audit for charities with income of £500,000 or more

    It is the responsibility of the charity trustees to appoint an appropriate person to carry out the role of auditor or independent examiner and they must consider the skills and knowledge required to undertake the role – this will depend on the complexity of the charity’s accounts and the operations of the charity. 

    Where the charity’s accounts are independently examined, the examiner must be a member of a relevant professional body where the charity has prepared fully accrued accounts – the professional bodies are listed in section 5 of our independent examination guidance.

    Where independent examination is carried out on receipts and payments accounts, the examiner does not need to be professionally qualified but needs to be able to understand the legal requirements for charity accounts, the information contained in the charity’s accounting records and the relationship between the accounting records and the accounts.

    Critically the person appointed to be the independent examiner must be independent of the charity. This means they cannot be one of the charity’s trustees or anyone else involved in the management, control or administration of the charity.  The examiner cannot be connected to anyone in that position either – so they cannot be a member of a charity trustee’s family for instance. We explain more about the requirements for independence in section 5.3 of our independent examination guidance.

  • Thursday, January 10, 2019 2:39 PM | Deleted user

    The Association of Charity Independent Examiners (ACIE) invites you to attend our 'best practice' guide to getting your IE right. We are running two events:

    •  London 20thMarch 2019, Venue:  CCLA Senator House, 85 Queen Victoria Street, London EC4V 4ET (Registration opens 11/01/19)
    •  Leeds 10thApril 2019Church House, 17-19 York Pl, Leeds LS1 2EX (Registration opens 14/01/19)

    This course is for people with some knowledge of charity accounting who wish to undertake IEs, or improve their practice, in independent examinations.

    At the end of the course participants will understand the legal requirements and good practice set out in the Charity Commission’s Directions for Independent Examiners and feel more confident about how to apply these practically in their work. 

    There will be a mixture of informal ‘lecture’ style & workshop sessions with plenty of opportunity for exchange of ideas and experience

    The course will cover:

    • Outline of the Independent Examination regime
    • Taking on a new client
    • Planning your work
    •  Fieldwork - checking the records & analytical review
    • Completion - statutory & discretionary reports to the Charity Commission & signing off

    Your trainer will be Rachel Cooper (ACA).

    Registration begins at 09:30 for a 10:00 start. Lunch and refreshments are provided. The day finishes at 16:30.

    Please go to our Events page to register or email info@acie.org.uk

  • Tuesday, January 08, 2019 1:36 PM | Deleted user

    The Scottish Government has launched a consultation today (7 January 2019) on changes to charity law in Scotland.

    The Charities and Trustee Investment (Scotland) Act 2005 (the 2005 Act) is the main piece of charity law in Scotland. The changes reflect proposals put forward by OSCR to enhance public trust and confidence in the charity sector by:

    • increasing transparency and accountability
    • providing OSCR with greater enforcement powers
    • streamlining operations and increasing efficiency.
    Read the consultation here.

    The consultation runs from 7 January until 1 April 2019. OSCR will be issuing more information about the proposals in the next few weeks, including a summary of the changes requested to the law and why.

    David Robb, OSCR Chief Executive said:

    ‘We are delighted that the Scottish Government have launched this consultation. The proposals reflect our experience of working with the 2005 Act over the past 13 years and seek to improve the legislation rather than rewrite it.

    'We urge charities and other stakeholders to read the consultation and give your views to government so that the Regulator can continue to work effectively with trustees to underpin public trust and confidence in Scotland’s 24,400 charities.’
  • Monday, November 26, 2018 4:46 PM | Deleted user

    The charity regulators in the UK as the SORP-making body for charities are seeking views on what changes may be needed to the process used to develop the SORP. The SORP-making body aims to make changes so that the Charities SORP continues to serve the needs of those interested in the work of the charity sector and the sector itself as well as it can.

    Please read the consultation document: Guiding the Development of the Charities SORP

    The consultation opened on 26 November and closes at noon on Monday 4 February 2019. You can comment on any or all of the questions. Alternatively if you would like the opportunity to speak directly to a member of the Oversight Panel please email: rosalind.hunter@charitycommission.gsi.gov.uk.

    Please note that due to their work commitments, Oversight Panel members may not be in a position to offer an opportunity for everyone to speak directly with them and the Panel will be endeavouring in agreeing to any conversation to maintain a balance across the different stakeholder groups interested in the development of the SORP.

    The charity regulators intend to make any changes in time for the development of the next full SORP. The development of the next SORP will therefore be put on hold until this consultation process is over and the findings and recommendations of the Panel have been considered by the regulators. The Panel’s recommendations will also be shared with the FRC.


    In support of the consultation we hope to collaborate with the sector and accountancy profession in offering free events so we can hear your views. We may also have our own seminars. Details for each event and how to book a place will be published on this page as the events are scheduled.

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

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