ACIE are piloting two local members events in the South of England. Join us on either of the following:
11th October 2018 at 26 Kings Hill Avenue, Kings Hill, West Malling, Maidstone ME19 4AE. Click here to see the location
16th October 2018 at Amelia House, Crescent Road, Worthing BN11 1QR. Click here to see the location
The start time is 6.30pm and we will be finished by 8.30pm at the latest.
The West Malling event will be hosted by ACIE Trustee Susan Robinson (BA FCA MCMI FCIE DChA).
The Worthing event will be hosted by ACIE Trustee Eileen Houghton (ACA DChA FCCA FCIE)
The theme of the evening will be ‘’ What keeps you awake at night doing Independent Examinations ?’’ It is an opportunity to share issues and experiences with fellow members. Light refreshments will be available, however the event will be free.
Please RSVP by 30 September 2018 to email@example.com
The Association of Charity Independent Examiners are running four sessions of training for people working in Scotland. This programme has something for everybody, no matter what your level of knowledge and understanding. So, whether you are interested in beginning a career in charity accounting and IE, whether you want to develop your knowledge further or whether you want to update you practice, one or more of the days will be relevant to you.
Click here for full details.
Nominations open 20th April 2018
This year, there are two vacancies; one for election and one for re-selection. To comply with our Regulations, we must elect a Full Member (Associate or Fellow) It is crucial for ACIE that members come forward to serve on the board, in order that the organisation is able to continue and grow its important work, driving up standards in IE.
How do apply?
Please complete a self-nomination form to become an ACIE trustee (no proposer or seconder is required). Please consider completing and returning it to the ACIE Office.
For more details about the role of Trustee an about how to apply, click here.
The Charity Commission has today published updated guidance setting out how to carry out an independent examination of charity accounts. Independent examination of charity accounts: Directions and guidance for examiners (CC32) updates the Commission’s previous publication published in June 2015, and takes into account comments from a public consultation on the draft guidance which ran from 3 June 2016 to 30 September 2016. Feedback from the consultation has also been published today.
The new Directions and guidance are mandatory for independent examiner reports signed and dated on or after 1 December 2017. This is to allow time for examiners to familiarise themselves with the guidance. However, early adoption is encouraged.
As proposed in the consultation, the new guidance includes 3 new Directions that must be followed by examiners:
To support examiners, detailed and clear guidance is given about how to meet each of the Directions. Having taken into account consultation responses from a number of professional accountancy bodies, umbrella charities and a working party on independent examination, the Commission has made a number of improvements to the final guidance. This includes publishing a brand new checklist alongside the guidance to help independent examiners meet all the necessary requirements when undertaking an examination. The guidance also includes a framework for the independent examination of small charity group accounts for the first time, as well as an expanded range of example examiner’s reports, advice on fund accounting, and guidance for examiners about helping charities with accounts preparation and record keeping.
Telling your story well: public benefit reporting by charities
The Charity Commission has today (21 April 2017) published the findings of its work to scrutinise charity accounts, finding that 54% of those reviewed did not meet the public benefit reporting requirement. The regulator says these charities. Click here for the full story.
Accounts Monitoring Review
The purpose of the trustees’ annual report and accounts is tell the reader what the charity is set up to do, what it achieved and how it spent its money. Three quarters of a sample of 107 sets of charity accounts filed with us provided basic information on charitable activities. They showed how the trustees had used the charity’s money and included either an audit or independent examination report. A quarter of charities failed to provide this basic information and fell well short of the standard the public has every right to expect. The main reasons why these sets of accounts failed to meet our basic standard were that either the annual report did not explain the charity’s activities to achieve its objectives or that the accounts did not balance or were incomplete. (21/04/17).
Thematic report outlines why some bodies fail to be registered as charities
A new report by the Charity Commission for Northern Ireland has outlined the reasons why some charity registration applications fail.
Entitled, Refused entry to the register: understanding why, the report explains how the law is applied during the charity registration process.
Case studies are included to give those applying for charity registration a sense of what is and isn’t a charity, and what has led to the Commission refusing 39 registration applications to date. There are now over 5,500 charities on the register.
New report explains what makes a good public benefit statement
A new thematic report from the Commission outlines what makes a good public benefit statement.
For an organisation to successfully achieve charity status, it must demonstrate, successfully, that it meets the public benefit requirement. This is done through the public benefit section of the charity registration process.
The report provides four case studies – two of poor public benefit statements and two of good ones – to demonstrate to those potential charities going through the registration process how best to approach this crucial task.
The Association of Charity Independent Examiners
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