Charities resources
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Scottish charity auditor's reports
Auditor’s report guidance for ICAS firms acting as auditors of Scottish charities, for the audits of reporting periods commencing after 1 February 2020.
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Coronavirus information: charities
View all the latest guidance for charities amid the coronavirus pandemic.
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Accounting for the CJRS by charities
Find out about how charities should account for CJRS funding.
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Charities: going concern essentials
Key highlights from ICAS guidance for charity trustees on going concern.
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Charity going concern guidance
Read ICAS guidance for the trustees of UK charities on going concern.
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NPO financial experts needed
Opportunity for experts in non-profit sector financial reporting to join a Practitioner Advisory Group.
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Practical tips for charities
Jim Gibson reflects on the issues all charity accounts preparers and independent examiners should keep front of mind.
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Transitioning to DB accounting
Keith Purnell and Christine Scott report on the publication of guidance for charities on transitioning from DC to DB accounting.
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Scottish charities guidance for CAs
ICAS Charities Panel Guidance for ICAS members acting for Scottish charities.
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Charities: Accounting for change
Scott Jeffrey, main presenter for our 2019 ICAS Charities Update course, gives a taster of what this year’s update will cover.
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8 tips for Charities SORP accounts
Keith Purnell and Christine Scott set out eight tips for Charities SORP accounts success based on avoiding some common pitfalls.
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Charities: Let’s talk about impact
Rachel Pigott, shares her perspectives on impact reporting and why the charity sector should be leading the way.
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FRS 102 amendments
Christine Scott reports on amendments to FRS 102 on how multi-employer DB schemes must account for a change from DC accounting to DB accounting.
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Scottish charity law review
Christine Scott reports on the ICAS Charities Panel’s response to the Scottish Government’s proposals on charity law reform.
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Accounting for corporate gift aid
Christine Scott reports on new guidance from the Charities SORP Committee for non-charitable trading subsidiaries on how to account for corporate gift aid.
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Charities SORP: Governance review
Christine Scott reports on the ICAS Charities Panel’s response to an independent review of the governance arrangements around the Charities SORP
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2019 charity guide for CAs
"Christine Scott, Head of Charities and Keith Purnell, Policy Adviser, Charities report on new ICAS guidance for members acting for Scottish charities. The ICAS Charities Panel has published a revised edition of its Guidance for periods commencing on or after 1 January 2019."
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Five more tips for charity accounts
"Christine Scott, shares five more tips for success in the preparation, independent examination and audit of charity accounts."
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Five tips for charity accounts
"Christine Scott, shares the first five of top ten tips for success in the preparation, independent examination and audit of charity accounts."
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Charities SORP (FRS 102) update
Christine Scott gives an update on amendments to the Charities SORP (FRS 102)