Memorandum from A K Timmis MBE, JP, MACIE
(DCH 202)
I am an independent examiner with a number of
small charities and welcome the new Draft Charities Bill, which
I believe will be of benefit to all charities, large and small.
I also welcome the proposal to allow charities
with income of up to £500,000 to have an independent examination,
thus increasing the band and saving them money.
However, I am a Full Member of the Association
of Charity Independent Examiners, and, though my Domain of Competence
is limited to Receipts and Payments Accounts at the moment, I
am concerned that our Full Members with unlimited England and
Wales Domain should be included in the list of relevant qualifications
in the Bill. I say this because the rigour of qualification in
our association is very stringent and specific to Charity Accounting
principles.
Even I, with my limited qualification, have
had to satisfy the requirements by demonstrating extensive knowledge
and experience of charity accounting and the Charities SORP as
well as the duties of an Independent Examiner, and I know that
better qualified Examiners have to have a greater knowledge, because
I failed to achieve that standard. I feel, therefore, that it
would be a mistake to omit the qualified Full Members of the only
professional body specifically concerned with the independent
Examination of Charity Accounts.
I would, therefore, urge the Committee to give
consideration to a proposal to amend clause 22 accordingly.
June 2004
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