DCH 240 Mr G Conway
4th July 2004
Francene Graham
Scrutiny Unit - Draft Charities Bill
Room G10,
7 Millbank
London
SW1P 3JA
Dear Ms Graham,
As someone who has been a Chartered Accountant in
public practice since 1973 I am aware that the independent examination
of charity accounts forms a very small part of the work within
many independent practices so that specialist knowledge of such
work maybe a little thin on the ground.
I am also Honorary Treasurer of a charity and with
this in mind joined as an Associate Member the Association of
Charity Independent Examiners in order to better acquaint myself
with the specific areas required in independent examination of
charity accounts.
I was therefore more than concerned to read that
the Draft Charities Bill, which has now been published, although
increasing the threshold for the independent examination of charity
accounts, does not include full members of the Association of
Charity Independent Examiners as those qualified to undertake
independent examination work since Clause 22 of the Bill appears
to limit the people so qualified to members of the existing accountancy
bodies and reporting accountants under the Companies Act.
I feel that the Association itself has a specialist
knowledge in this area and should without question have those
members who are qualified to be as full members of the
Association to be included as independent examiners.
I feel that the people so qualified do acquire specialist
independent knowledge in this area and can act as very effective
independent examiners. As a Trustee and an Honorary Treasurer
of a charity and with my own knowledge of the work done by the
Association I would be more than satisfied to have a full member
of the Association of Charity Independent Examiners with their
recognised domain of competance to be an independent examiner
in the case of my particular charity and I believe others.
V.
I do trust therefore that on further consideration
the committee who are now debating the Bill will amend or propose
an amendment to the relevant Clause 22.
Yours sincerely,
George Conway.
Chartered Accountant.
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