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).