• Thursday, August 09, 2018 3:22 PM | Anonymous

    Members Networking Groups - South of England

    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 info@acie.org.uk

  • Wednesday, August 01, 2018 3:01 PM | Anonymous

    ACIE Training - Glasgow  - 22nd, 23rd, 29th & 30th October 2018

    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.

    • Day 1, 22/10/18: Introduction to charity accounting and governance
    • Day 2, 23/10/18: Introduction to charity accounting - Receipts & Payments 
    • Day 3, 29/10/18: Introduction to charity accounting - Accruals
    • Day 4, 30/10/18: Independent Examination: Best Practice

    Click here for full details.

  • Tuesday, July 17, 2018 11:57 AM | Anonymous

    ACIE 2018 Privacy Policy

    One of the biggest changes to UK data privacy law came into effect on 25 May 2018. The General Data Protection Regulation (GDPR) means that you’ll have more control over the use of your personal data. It also ensures that organisations such as ACAT protect your personal data. To reflect these changes and our new obligations, we’ve updated our data privacy notice which tells you what we do with your personal data, how it’s used and your rights as an individual under the new law.

    You can find an updated copy of our Privacy Policy by clicking here
  • Tuesday, April 24, 2018 11:00 AM | Doug Miles (Administrator)

     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.

  • Tuesday, April 17, 2018 9:34 AM | Doug Miles (Administrator)

    Join us on 14th June 2018 in Manchester for our annual England & Wales event. 

    Click here for details.

    This years event is being supported by the Charity Finance Group.

    Join us in Perth on 23rd August 2018 for our Scottish conference. 

    Click here to register.

    This years event is being co-hosted with the Institute of Financial Accountants.

  • Sunday, September 17, 2017 10:10 AM | Doug Miles (Administrator)

    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:

    • Direction 2 sets out requirements for examiner independence; examiners must check for any conflicts of interest that may prevent them from carrying out the independent examination
    • Direction 7 requires examiners to check that related party transactions in ‘SORP accounts’ are properly disclosed
    • Direction 9 requires examiners to check whether the trustees have considered the charity’s financial circumstances when preparing the accounts, and for ‘SORP accounts’ whether the trustees have made an assessment of the charity’s position as a going concern

    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.

  • Friday, April 21, 2017 10:06 AM | Doug Miles (Administrator)

    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. 

  • Thursday, April 20, 2017 10:01 AM | Doug Miles (Administrator)

    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).

  • Sunday, April 02, 2017 9:59 AM | Doug Miles (Administrator)

    New enhanced joint guidance from UK charity regulators sets out what auditors and independent examiners must report

    The new guidance adds 2 new areas for reporting:
    1. If an auditor has concerns regarding a charity’s accounts and issues a modified audit opinion report or qualified independent examiner’s report.
    2. Where an auditor has concerns that conflicts of interests or related party transactions have not been properly managed or declared.
    3. Matter 8* from the previous list of matters to be reported has been removed. This is due to the fact that this led to auditors and independent examiners advising the regulator where they had simply ceased to hold office. Where ceasing to hold office occurs due to a reportable matter this is covered by an alternative matter 
    Click here to access a full copy of the guidance

    *Matter 8: “Any notification or matter reported to the trustees on resigning as independent examiner or matter that the examiner is aware of on resignation or ceasing to act that falls within the categories of the previously set out reportable matters, or for examiners the notification on ceasing to hold office or resigning from office, of those matters reported to trustees”.

  • Saturday, April 01, 2017 9:57 AM | Doug Miles (Administrator)

    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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