DCH 102 Groundwork
Leeds
Memorandum from Sue Campagna,
Groundwork Leeds
Sir
I work as a Finance and Support Manager
in a medium size charity in Leeds
and have recently completed the MSc
in Charity Accounting and Financial
Management with the London South Bank
University Centre for Government and
Charity Management. I am also a member
of the Charity Finance Directors
Group (CFDG) Technical Accounting Committee
and sit on the CFDG Northern
Steering Group. I have now enrolled
as an associate member of the
Association of Charity Independent
Examiners(ACIE) as a first step towards
undertaking their training course and
mentoring that will enable me to
undertake independent examinations
of charity accounts. The Association
exists to provide "advice, support
and training to any person acting or
wishing to act as an independent examiner
of charity accounts" and to
promote and maintain "high standards
of practice and professional conduct by
its members." No-one is admitted
to full membership until they have
satisfactorily completed the course,
which includes carrying out an
independent examination under the guidance
of a mentor, and then
subsequently carried out an independent
examination on at least two sets of
charity accounts. Admission to full
membership is by application to the ACIE
Council and , if approved, is qualified
with a domain which limits the value
of accounts that a full member should
examine dependent on their level of
qualification and experience. I was
therefore extremely surprised that full
members of the ACIE with a domain to
examine "any charity in England and
Wales up to the legal limit for IE"
were not included in the list of those
qualified to carry out independent
examinations under section 22 of the
bill, especially as the Association
of Accounting Technicians and the
Institute of Chartered Secretaries
and Administrators were included, bodies
not usually associated with either
independent examination or audit. I hope
that you will reconsider this decision
and add full membership of the ACIE
to the list.
Yours
Sue Campagna
Finance and Support Manager
Groundwork Leeds
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