Do IEs have to be qualified?

  • 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.


The Association of Charity Independent Examiners

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Telephone: 0131 659 9751 or 07899 89166 Email: info@acie.org.uk       
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