Joint Committee on the Draft Charities Bill Written Evidence


DCH 206 D R Moore

D. R. MOORE FFA., MAdE

  Incorporated Financial Accountant  

&

Charity Independent Examiner


Dear Ms Graham

Evidence on Draft Charities Bill Clause 22

I have been in practise for some 20 years working almost exclusively for charities and I welcome the new Draft Charities Bill which I believe will benefit charities generally.

I also welcome the proposal to allow charities to have an independent examination of

their accounts up to £500,000 income and to require examiners of larger charities to have

a relevant qualification.

However, 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 examinations of "Any charity in England and Wales up to the legal limit for IE" have not, as yet, been included in the list of relevant qualifications in the Bill.

In order to be admitted to the MACTB qualification with this Domain I had to demonstrate extensive knowledge and experience of charity accounting and the Charities SORP and the duties of independent examiners. It would be most unfortunate to omit qualified Full Members of the only professional body specifically concerned with charity independent examining.

I do hope the Committee will therefore propose amending clause 22 accordingly.



D R Moore



 
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