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).


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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