Independent Examiners in Northern Ireland

We hope to soon have a growing directory of members available for use by charity trustees looking to appoint an Independent Examiner in Northern Ireland 

In the meantime, here's what you need to know:

For trustees:

Perhaps your charity currently has a "Accountants Report" or an "audit".  For charities with financial years beginning on or after 1st January 2016, you'll now need to ensure you're aware of the specific Independent Examination requirements for Northern Ireland as detailed in the Charities Accounts and Reports Regulations. Scrutiny thresholds can be found in the Charity Commission Northern Ireland's Charity reporting and accounting: overall summary . In brief, as a charity trustee,

  • if your organisation's income is £250,000 or below, you'll need to take steps to ensure that a competent examination takes place and therefore consider carefully the suitability and eligibility of a prospective Independent Examiner. 
  • If your organisation's income is between £250,001 - £500,000 you'll need to ensure that the person carrying out this work is a member of one of the professional bodies listed in Section 65 of the Northern Ireland Charities Act.  ACIE is one of the professional bodies listed in Section 65 of the Northern Ireland Charities Act, as such we are currently in the process of inviting applications for charity finance practitioners in Northern Ireland to join ACIE as full members.  Please invite the person who currently scrutinises or prepares your charity's accounts to enquire about applying for full membership, by contacting katherine@acie.org.uk .  The cost of full membership starts from £90pa for paid workers is £50pa for volunteers.  The is an initial one-off administration fee of £30 for full membership applications.
  • If your organisation's income is over £500,000, you'll need to ensure your accounts are subject to a Statutory Audit carried out by a registered auditor. A Statutory Audit may also be required by the governing document, another enactment, or a funder.

In the meantime, any interested parties -including charity staff, trustees and finance professionals are encouraged to join ACIE as an affiliate member for only £30 for volunteers and £55 for paid workers.  Affiliate membership provides you with access to regular updates, quarterly newsletters which offer guidance on a wide variety of topics relevant to independent examination including changes in legislation; access to individual advice, support and networking; and access to a range of training courses.  Should you successfully obtain full membership within the same year as joining as an Affiliate, you will not be charged the Full membership subscription until the start of the next membership year in April.

 N.B. Only Full Membership designates eligibility to carry out an Independent Examination of charities with income from £250,001 - £500,000.

For charity accounts professionals and volunteers:

Do you currently undertake scrutiny of accounts for charities in Northern Ireland, either in a paid or voluntary capacity?  You will need to be aware of the new regulations on charity accounts scrutiny, the thresholds for which can be found in the Charity Commission Northern Ireland's Charity reporting and accounting: overall summary 

Depending on the nature of the work you carry out, you may need accredit with one of the professional bodies listed in Section 65 of the Northern Ireland Charities Act, so that you can continue your work for charities with financial years beginning on or after 1st January 2016.  ACIE is one of the professional bodies listed in Section 65 of the Northern Ireland Charities Act, as such we are currently in the process of inviting applications for charity finance practitioners in Northern Ireland to join ACIE as full members. 

Do I need Full membership?

  • If you carry out work for organisations with income between £250,001 - £500,000 you'll need to be a full member of one of the professional bodies listed in Section 65 of the Northern Ireland Charities Act.  ACIE is one of the professional bodies listed in Section 65 of the Northern Ireland Charities Act, you can find out about applying for full membership, by contacting katherine@acie.org.uk .
  • If you carry out work for organisations with income of more than £500,000, you must be a registered auditor, as such organisations will not be eligible for Independent Examination in Northern Ireland.

In the meantime you can join ACIE as an affiliate member for only £30 for volunteers and £55 for paid workers.  Affiliate membership provides you with access to regular updates, quarterly newsletters which offer guidance on a wide variety of topics relevant to independent examination including changes in legislation; access to individual advice, support and networking; and access to a range of training courses.  Should you successfully obtain full membership within the same year as joining as an Affiliate, you will not be charged the Full Membership subscription until the start of the next year.

 N.B. Only Full Membership designates eligibility to carry out an Independent Examination of charities with income from £250,001 - £500,000.



Telephone: 01524 34892        Email: info@acie.org.uk        Address: The Gatehouse, White Cross, South Road, Lancaster  LA1 4XQ 

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