Charities

Featured

  1. Scottish charity law review

    Christine Scott reports on the ICAS Charities Panel’s response to the Scottish Government’s proposals on charity law reform.

Latest developments

  1. 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.

  2. Charities SORP (FRS 102) update

    Christine Scott gives an update on amendments to the Charities SORP (FRS 102)

  3. Reporting to a charity regulator

    Charity auditors and examiners are reminded that they have a statutory duty to report to UK charity regulators.

News in charities

  1. Charities: Let’s talk about impact

    Rachel Pigott, shares her perspectives on impact reporting and why the charity sector should be leading the way.

  2. Charity Tax Commission findings

    Christine Scott considers the Charity Tax Commission’s proposals for the reform of charity tax reliefs.

  3. ICAS responses to recent consultations

    Susan Cattell outlines the ICAS responses to two recent consultations.

  4. 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.

Consultation and responses

  1. ICAS responses to recent consultations

    Susan Cattell outlines the ICAS responses to two recent consultations.

  2. Charity Tax Commission findings

    Christine Scott considers the Charity Tax Commission’s proposals for the reform of charity tax reliefs.

  3. 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.

Charities resources

  1. Charities resources

    Essential news, information and guidance for CAs with an interest in the charity sector.