Full membership

Full membership is open to anyone who can demonstrate that they have an appropriate level of experience to conduct independent examinations to a high standard.

Full members receive all the benefits of Affiliate Members and additionally receive:

  • Access to low cost professional indemnity insurance
  • Inclusion in ACIE's online directory of Independent Examiners, individuals referrals via ACIE from charities seeking examiners
  • A professional designation (see below) as evidence of experience and competence. 
NOTE: 
    •  In England and Wales, Fellows are on the prescribed list of qualifications required for undertaking independent examinations where income is over £250,000. 
    • In Northern Ireland, Full Members (at the relevant category/licence) are on the prescribed list of qualifications required for undertaking independent examinations where income is over £250,000.
    • In Scotland, Full Members (at the relevant category/licence) are on the prescribed list of qualifications required for undertaking independent examinations of accruals accounts

Full membership is awarded in one of two categories along with a Licence to carry out independent examinations:

Associate (ACIE) –is awarded to independent examiners who work with smaller charities.   The Licence for an Associate is at one of five levels depending on experience and competence.

  • All charity accounts - income up to £250,000 per annum
  • All charity accounts  - income up to £100,000 per annum
  • Accruals accounts - income up to £100,000 and Receipts & Payments Accounts - income up to £250,000 per annum.
  • Receipts & Payments Accounts only - income up to £250,000 per annum
  • Receipts & Payments Accounts only - income up to £100,000 per annum
Associate membership costs:
  • £50 p.a. for those carrying out Independent Examination on a voluntary or nominal fee basis (applicants must sign to declare they are earning no more than £250 p.a. for accounts preparation and Independent Examination work)
  • £90 p.a. for those carrying out paid Independent Examination work

Fellow (FCIE) – the Licence for Fellows is up to the legal limit for IE (currently £500,000 in Scotland and Northern Ireland, and £1m in England and Wales) including any charity accounts with a higher income for which a dispensation from audit has been granted by the relevant Charity Regulator.

Fellow membership costs 

  • £50 p.a. for those carrying out Independent Examination on a voluntary or nominal fee basis (applicants must sign to declare they are earning no more than £250 p.a. for accounts preparation and Independent Examination work)
  • £150 p.a. for those carrying out paid Independent Examination work


    Have you got what it takes to become a full member? Click here to download a checklist.

    Everyone, however, initially joins ACIE as an Affiliate member.  You can join online. Once you have become an Affiliate you can access the 'members only' section via your login - you can then download the application forms. Alternatively, email info@acie.org.uk and we will send out an application pack to you.


    Telephone: 0131 659 9751 or 07899 891616       Email: info@acie.org.uk    Address: 19 Windsor Place Edinburgh EH15 2AJ

    Registered charity in England & Wales 1139609 & in Scotland SC039066 Registered Company Limited by Guarantee 7461134

    Registered in England at 1st Floor, Block C, The Wharf, Manchester Road Burnley BB11 1JG

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