Who can be 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 requisite ability and the practical experience to carry out a competent examination of the accounts  

The requirement for the Independent Examiner to have a qualification

  • In England and Wales, anyone examining accounts over £250,000 has to have a professional qualification from a prescribed list (see CC31 or CC32), which includes Fellows of ACIE.
  • In Scotland, anyone examining accruals-based accounts has to have a professional qualification from a prescribed list (see OSCR publications), which includes the relevant Full Membership of ACIE.
  • In Northern Ireland, once the relevant legislation is implemented, it is anticipated that anyone examining accounts over £100,000 will have to have a professional qualification from a prescribed list, which includes Fellows of ACIE.

Please note that many of the relevant professional bodies will have their own requirements as to which of their members can carry out IE.


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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