News

  1. Insolvency technical update – December 2019

    Insolvency technical update – your round-up of recent developments in insolvency.

  2. Transitioning to DB accounting

    Keith Purnell and Christine Scott report on the publication of guidance for charities on transitioning from DC to DB accounting.

  3. Valuation of Financial Instruments

    ICAS goes behind the scenes to find what matters most to financial instruments valuation specialists

  4. CA daily briefing: Friday 10 January 2020

    The daily briefing from ICAS

  5. Devolution of corporation tax

    Donald Drysdale studies a recommendation that corporation tax be devolved to Scotland, but finds it unattractive. The views expressed are his own and not necessarily those of ICAS.

  6. CA daily briefing: Thursday 9 January 2020

    The daily briefing from ICAS

  7. Loan Charge Review

    Charlotte Barbour considers the wider implications for all tax advisers from the recent Independent Loan Charge Review.

  8. CA daily briefing: Wednesday 8 January 2020

    The daily briefing from ICAS

  9. CA daily briefing: Tuesday 7 January 2020

    The daily briefing from ICAS

  10. CA daily briefing: Monday 6 January 2020

    The daily briefing from ICAS

  11. AML changes in 2020

    Legislation to implement the EU’s fifth AML Directive has been published and will become effective on 10 January 2020.

  12. FRC revises Ethical Standard

    The FRC has strengthened auditor independence requirements in its Ethical Standard.

  13. Charities and tax evasion

    Susan Cattell explains why all incorporated charities, regardless of size, need to think about the corporate criminal offence of failing to prevent the criminal facilitation of tax evasion - and highlights the publication of some guidance which might help small charities.

  14. Fraud protection and detection

    ICAS summarises Brydon's proposal for a package of measures around fraud detection and prevention.

  15. Internal controls

    ICAS summarises Brydon’s recommendation for introducing a UK version of Sarbox and his proposals on internal audit.

  16. Tax ramifications of SNP ascendancy

    Looking at the Scottish National Party’s strong performance in the general election, Donald Drysdale wonders what the tax implications might be for Scotland and the UK. The views expressed are his own and not necessarily those of ICAS.

  17. APMs and KPIs

    ICAS summarises Brydon’s proposals on Alternative Performance Measures and Key Performance Indicators.

  18. CA daily briefing: Thursday 19 December 2019

    The daily briefing from ICAS

  19. Purpose of audit redefined

    Anne Adrain, ICAS Head of Sustainability and Assurance, summarises the recommendation for a redefinition of audit and its purpose.

  20. Brydon review published

    Brydon publishes his report on the quality and effectiveness of audit.