The Charities Act of 1992 introduced significant changes relating to charity accounting in England and Wales. For the first time, many thousands of smaller charities were required to have their annual accounts subject to scrutiny by an independent third party. This could be in the form of an audit by a qualified accountant, or an “independent examination” (IE) (which back then was a new term in charity law) by an independent examiner, who could be any individual considered by a charity’s trustees to have “the requisite ability and practical experience to carry out a competent examination”. The intention of the new regime was to allow a wide range of people to act as independent examiners who had some financial experience, but who were not necessarily qualified accountants.

The government at the time did not establish any infrastructure to support individuals acting as (or considering accepting appointment as) independent examiners. Those who were qualified accountants received some support and guidance from their professional accountancy bodies. In response, a group of individuals formed the Association of Charity Independent Examiners (ACIE) in 1999 to provide advice, support and training to individuals acting or wishing to act as independent examiners and offer a professional qualification to any member who demonstrates that they have the requisite ability and practical experience to carry out a competent IE.