National Policy
ACIE is actively involved in liaison with relevant Government departments, the Charity Commission, and the Scottish Executive on issues affecting charity law, regulations, and accounting.
You will require a copy of Adobe Acrobat to read the following files.
Download a free copy from 
March 2008 - Charity Commission and Office of the Third Sector consultation on charity accounting thresholds.
Click here to read ACIE's response
2007 - Charity Commission consultation:
‘The Directions for the Independent Examination of Charity Accounts and associated guidance: a draft for consultation with
the sector and practitioners’
Background
Independent Examination (IE) was introduced as a light-touch form of external scrutiny for the annual accounts of smaller charities as part of the Charities Act 1993. The Charity Commission subsequently drew up Directions and Guidance for IE in the form of their publication CC63, which has been updated at various points since, most recently as CC63a, following changes to relevant accounting thresholds introduced as part of the Charities Act 2006 from February 2007 onwards.
In anticipation of further changes arising from the Charities Act and Companies Act of 2006, which should come about during 2008, the Charity Commission has now issued for consultation a draft set of updated Directions and Guidance. This particularly addresses:
- the independent examination of company charities (charitable companies); and
- the new duty of Independent Examiners to report matters of material significance to the Commission.
It also provides an opportunity to review other aspects of the Directions and Guidance.
The draft Directions and Guidance, together with further background information and ten suggested areas for comment can be found at:
A response from the Association of Charity Independent Examiners (ACIE)
The Council of ACIE has considered the draft Directions and Guidance from the Charity Commission and our response, which addresses the ten questions asked by the Commission. Click here to download a copy as a pdf file or click here to download a copy as a Word file.
Click here to view ACIE's response to "Charities Act 2006: Changes to the accounting and auditing framework"
(27KB)
August 2007