View the latest public sector responses from ICAS.
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This practical guide, updated in 2016, helps all those involved in financial reporting make professional judgements.
The following document centres on audit tender and provides a guide with good practice and key tips to assist audit committees (or equivalents) get the quality audit they require.
The following documents centre on ICAS' consultations in relation to public sector from 2024. Read on for more key information on these consultations.
The Scottish Parliament’s Local Government and Communities Committee reviewed the impact of COVID-19 on the financial sustainability of local government in Scotland. ICAS responds to this in the following document.
The following two documents centre on private companies (SMEs) and publicly funded, third sector and not-for-profit bodies by providing good practice and key tips.
Learn more on ICAS' guidance on roles and responsibilities of executive and non executive directors.
Guide presenting a high-level overview of the UK and Scottish public finances.
This report, published in 1991, is a guide to central government financial planning, control and reporting.