Who can carry out an IE?

The Trustees of the Charity for whom the Independent Examination is to be carried out have to be confident that the person conducting the IE:

  •  is independent
  • and has the required skills and the practical experience to carry out a competent examination of the accounts 

An independent examiner does not always need to be a professional accountant.  A person with ‘financial awareness’ and ‘numeracy skills’ should have the requisite ability to act as an independent examiner for Receipts and Payments accounts.

Trustees are responsible for appointing an examiner with the necessary skills and/or the required qualifications to undertake an IE.


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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