Support and guidance
A professional judgement framework for financial reporting
This new practical guide helps all those involved in financial reporting make professional judgements
Public sector - selecting an auditor
The ICAS Public Sector Panel has produced a new guide to audit tendering for the public sector across the UK.
Private companies - selecting an auditor
The ICAS Business Policy Panel has produced a guide to audit tendering for directors of private companies.
Auditor evaluation – ICAS guide
ICAS has published two new guides highlighting current good practice to support the evaluation of your auditor.
Scottish limited partnerships reform
"The Department for Business, Energy and Industrial Strategy (BEIS) has published proposals to strengthen the legal framework for Scottish Limited Partnerships (SLPs)."
ICAS supports Corporate Governance update
ICAS expresses support for proposed Corporate Governance Code changes and stresses the need for flexibility.
WYNTK: Criminal Finances Act 2017
"From 30 September 2017 facilitating “corporate” tax evasion became a criminal offence under the Criminal Finances Act 2017 (CFA 2017). Corporate includes corporate bodies, partnerships and associates. The penalties can be severe. Bob Crawford explains the impact on wealth managers."
Audit Tender Guidance
This practical guide provides guidance for audit committees of a public interest entity undertaking an audit tender.
Brexit and corporate governance
"ICAS views on where UK corporate governance is headed in the wake of Brexit. The impact of Brexit on corporate governance is likely to be low, this is because the UK has been at the forefront of international good practice and helped shape EU corporate governance regulations."
Improving the quality of reporting by smaller listed companies