Independent Examiner Workbook for VIEs
The Workbook is based on:
the Directions and guidance issued by the Charity Commission for England and Wales; the Directions and guidance issued by the Charity Commission for Northern Ireland; the guidance issued by Office of the Scottish Charity Regulator.
It is designed to take the examiner through a process to ensure the completion of an effective and good quality examination which is compliant with the requirements of whichever jurisdiction(s) in which the charity is registered. It is in no way meant to supplant the regulators' Directions and guidance but, rather, is designed as an aid to their implementation.
Whilst every care has been taken to ensure the accuracy and completeness of this Workbook, neither ACIE nor any person connected with its preparation can take any responsibility for any errors or omissions, for the way in which it is used, for any reliance which may be placed on it for issuing a formal report, or for any other purpose. In addition, users are responsible for ensuring compliance with any subsequent changes in legal requirements.
The material in this Workbook is not exhaustive: in using it, examiners must regularly pause and check that there are no other matters which need to be addressed in relation to the specific charity with which they are working.