Which charities are eligible for Independent Examination?

  • Registered charities
  • Excepted charities (often churches or scout or guide organisations)
  • Many charities which are also registered as companies became eligible for IE for year-ends from 31 March 2009 onwards
  • Charities whose governing documents/constitutions do not specify an ‘audit’
  • Charities where there is not a donor or funder who requires an ‘audit’
  • Charities that are ‘smaller’:

In England and Wales

Charities with (a) annual income not exceeding £1,000,000; and (b) gross assets not exceeding £3,260,000, must have an independent examination (unless an audit is required for some other reason).

Note: Charities with an income not exceeding £25,000 are not required by law to have an Independent Examination, but may elect to do so. Click here to download our thresholds charts for England & Wales

In Scotland

Charities with (a) annual income of less than £500,000; and (b) gross assets not exceeding £3,260,000 must have an Independent Examination (unless an audit is required for some other reason). Click here to download our thresholds charts for Scotland

In Northern Ireland

For accounting periods beginning on or after 1st January 2016, charities with an annual income of less than £500,000 must have an independent Examination, unless an audit is required by the governing document, another enactment, a funder, or for any other reason. Click here to access threshold guidance for Northern Ireland


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 89166 Email: info@acie.org.uk       
Address: 19 Windsor Place Edinburgh EH15 2AJ


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