News in Charities
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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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Charity Tax Commission findings
Christine Scott considers the Charity Tax Commission’s proposals for the reform of charity tax reliefs.
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ICAS responses to recent consultations
Susan Cattell outlines the ICAS responses to two recent consultations.
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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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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)
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Cash or accruals: charities choose
Elaine Alsop and Gareth Morgan report on a study assessing how the receipts and payments regime is currently operating for Scottish charities
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LGPS: when is a surplus a deficit?
David Davison highlights that employers participating in the LGPS may need to make additional narrative disclosures to explain their pension commitments.
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Barclay Review charities' update
Victoria Simpson provides an update on the Scottish Government’s Barclay Review non-domestic rates implementation plan
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Charities urged to review safeguarding procedures
"Following the International Development Committee’s report on Sexual exploitation and abuse in the aid sector, Victoria Simpson, highlights the lessons that charities can learn."
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ICAS alert for charity auditors
Guidance and recommendations from the ICAS Policy Leader Team to audit firms tendering for charity audits.
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Charity accounts rules need reform
Accountancy bodies call for reform of charity accounting rules, but do charity accounts rules need reform?
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Charities SORP proposed amendments
Read ICAS' comments on proposed amendments to the Charities SORP.
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Charities Audit Practice Note 11
Christine Scott and Keith Purnell report on the FRC’s revised Practice Note 11: The audit of charities in the UK.
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OSCR guide on charities and trading
Christine Scott and Keith Purnell report on OSCR's new guidance on charities and trading for Scottish charities.