Qualification by Jurisdiction

In England and Wales

Anyone examining accounts over £250,000 has to have a professional qualification from a prescribed list (see CC31), which includes Fellows of ACIE.

In Scotland

Anyone examining accruals-based accounts has to have a professional qualification from a prescribed list (Guidance for Charities and Independent Examiners) which includes the relevant Full Membership of ACIE.

In Northern Ireland

Anyone examining charities with an income more than £250,000 up to £500,000: examiner must be a professionally qualified person (in accordance with section 65(4) of the Charities Act 2008), and have the required skills and experience to carry out an independent examination (see ARR07).