Independent Examination - Charity Accounts | AccountingWEB

Independent Examination - Charity Accounts

ACIE (the Association of Charity Independent Examiners) is a membership association for all those interested in independent examination (IE) and accounting in the small charity sector throughout the UK - our website:  has information for anyone interested in discovering more.

ACIE has two conferences scheduled during 2012:

ACIE Scottish Conference, 31 August, Concert Hall Perth

ACIE England & Wales Conference, 9 November, National Motorcycle Museum, Birmingham

The full programme for each event will be released shortly, though it is almost certain that (as in previous years) representatives from OSCR and the Charity Commission (E&W) - respectively - will be giving presentations. Non ACIE members are welcome to attend, and the events are usually of interest to professional accountants, accountancy trainees, community accountants, charity finance staff, CVS workers, church accountants, treasurers and trustees.

ACIE does make available to members a regular newsletter, draft letters of engagement, and - at a reduced price - an IE File (working papers for conducting an IE, put together by experienced examiners and charity accountants). The IE File is also available to non-members at the full price via Charity Finance magazine. 

Useful resources:

Charity Commission (England & Wales) - the guide for independent examiners is CC32

Office of the Scottish Charity Regulator - guidance for examiners in Scotland can be found under the 'Managing Your Charity' heading

Charity Commission for Northern Ireland (nb. NI is still awaiting legislative changes)

SORP 2005 (Statement of Recommended Practice, second edition) - available at Charity Commission website, or can be purchased hardback from CCH

ACAT - Association of Church Accountants and Treasurers - useful starting place if working with Church accounts


ACIE, The Gatehouse, White Cross, South Road, Lancaster LA1 4XQ
tel: 01524 34892  web:
Registered Charity in England & Wales 1139609 & in Scotland SC039066
Registered Company Limited by Guarantee 7461134
Registered in England at 4-6 Grimshaw Street, Burnley BB11 2AZ



independent examiners report

Abacusms | | Permalink

I was wondering have any accounting who are QBE done any independent examinations? and if so how was the report done? I know where i work the independent examiners report refers to being regulated by their accounting body however as there are no strict guidelines about who a independent examiner can be, i was wondering what sort of report would be done

Sample independent examiner reports

ACIE admin | | Permalink

Sample independent examiner reports can be found at the following websites:


for England & Wales go to the Charity Commission:  

then search for "CC32" (Independent Examination of Charity Accounts: Examiners' Guide)

and scroll down to Appendix 4 (there are several sample reports for various types of charity).


for Scotland go to the OSCR: 

then choose: Managing your Charity, then Charity Accounting, then External Scrutiny

where the Independent Examination: Full Guidance can be found 

and Appendix 4 is a PDF with several sample examiner reports.


Please note that there are legal requirements that independent examiners must follow - the references above give the details. Each of the professional accountancy bodies also have strict guidelines their members must follow when examining - please refer to the relevant body.



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