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 Associate members and additionally receive:
- 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 over £250,000. In Scotland, where
a qualification is required to carry out the IE of any accruals accounts,
Full Membership of ACIE, at the relevant Category, is a recognised
qualification on the prescribed list
- access to low cost professional indemnity insurance
- the possibility of referrals via ACIE from charities seeking examiners
- a listing in our directory of members if they so wish
Full membership is awarded in one of three categories:
Licentiate (LCIE) - is awarded to independent examiners who work with smaller charities. They are authorised to examine the accounts of charities having an income of less than £100,000 pa.
Licentiate is awarded in one of two sub-categories according to experience
- Licentiate (Receipts & Payments) - is only authorised to examine accounts prepared on a receipts and payments basis
- Licentiate (Accruals) - is authorised to examine accounts prepared on an accruals or receipts and payments basis up to £100,000 income.
Member (MCIE) - is awarded to independent examiners who work with larger charities. They are authorised to examine the accounts of charities having an income of less than £250,000.
Fellow (FCIE) - up to the legal limit for IE (currently £500,000) including any charity accounts with a higher income for which a dispensation from audit has been granted by the relevant Charity Regulator.
Have you got what it takes to become a full member? Click here to download a checklist.
To apply for full membership please contact the office for an information pack.
Click here to view details of Associate Membership |
