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CAs in financial difficulty - retention of membership

A Member of ICAS who becomes insolvent will automatically be removed from Membership 14 days from the date of insolvency, unless an application for retention in Membership is submitted.

The ICAS Rules define insolvency as any form or arrangement (statutory or non-statutory) for the purpose of management and repayment of a Member or Affiliate's debts to his or hers creditors, which includes bankruptcy, trust deeds, IVAs and Debt Agreement Schemes (DAS).

If you wish to be retained in Membership, you will need to complete an application form and return it to ICAS within the 14-day timescale. Failure to do so will mean you will be automatically removed from Membership after these 14 days as per ICAS Rule 3.13.2.

The ICAS Investigation Committee and ICAS Council will determine your application. Further information on the retention process can be found within ICAS' Admission Regulations and Retention Application Guide below.

Download PDFs

  • Admission Regulations
  • Retention application form
  • Retention application guide
Scottish chartered accountants benevolent association (SCABA)

SCABA: The charity for CAs in need

SCABA can help, not just financially by way of grants or loans, but also through practical support and guidance.

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The mark and designation “CA” is a registered trade mark of The Institute of Chartered Accountants of Scotland (ICAS), and is available for use in the UK and EU only to members of ICAS. If you are not a member of ICAS, you should not use the “CA” mark and designation in the UK or EU in relation to accountancy, tax or insolvency services. The mark and designation “Chartered Accountant” is a registered trade mark of ICAS, the Institute of Chartered Accountants of England and Wales and Chartered Accountants Ireland. If you are not a member of one of these organisations, you should not use the “Chartered Accountant” mark and designation in the UK or EU in relation to these services. Further restrictions on the use of these marks also apply where you are a member.

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