DCH 209 Hastings Wade
Memorandum from Hastings
Wade
Francene Graham
Scuitiny Unit- Draft Charities Bill
Room G10,
7 Millbank
London
SW1P 3JA
29 June 2004
Dear Ms Graham
Evidence on Draft Charities Bill
— Clause
22
I work with charities as an Independent
Examiner and as a Trustee. I welcome the new Draft Charities Bill
and believe this will be of benefit to charities. I agree with
the proposal to allow charities with income up to £500,000
to have an independent examination of their accounts and that
examiners of larger charities should have a relevant qualification.
I am concerned that people like myself
who have been admitted as Full Members of the Association of Charity
Independent Examiners and recognised with a Domain of Competence
to cover independent examination of "Any charity in England
and Wales up to the legal limit for Independent Examination"
are not as yet included in the list of relevant qualifications
in the Bill.
In order to become a Full Member to
the MACIE qualification with this Domain I had to demonstrate
extensive knowledge and experience in Charity accounting, the
Charities SORP and the duties of independent examiners. ACIE is
the only professional body specifically concerned with charity
independent examination and it
would be unfortunate to omit
qualified Full Members.
Although as a Chartered Certified Accountant
I would be included in the existing wording to clause 22 I know
that many professional accountants are not charity specialists.
By contrast, Full Members of ACIE have been admitted to a professional
qualification that is specifically concerned with charity accounts.
I hope
the committee will therefore propose amending clause 22
accordingly.
Yours sincerely
Christine D Wade
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