Charities
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ICAS comments on charity issues
As part of its remit, the ICAS Charities Panel comments on public consultations and other matters of relevance to the accountancy profession.
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ICAS Charities Panel
Find out more about the ICAS Charities Panel
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IFR4NPOs: financial reporting
Discover the views of ICAS on the development of international financial reporting guidance for NPOs.
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IFR4NPOs: Part two
Discover the views of ICAS on the development of international financial reporting guidance for NPOs on specific matters.
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LGPS changes aid Scottish charities
Find out more about how changes to the LGPS will help hard pressed Scottish charities manage their pension liabilities.
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Why charities measure impact
Read the high-level findings from ICAS funded academic research on impact practice and reporting by charities.
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Scottish charity auditor's reports
Auditor’s report guidance for ICAS firms acting as auditors of Scottish charities, for the audits of reporting periods commencing after 1 February 2020.
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Towards a new Charities SORP
Find out more about the development of the next edition of the Charities SORP.
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Coronavirus information: charities
View all the latest guidance for charities amid the coronavirus pandemic.
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Charity going concern guidance
Read ICAS guidance for the trustees of UK charities on going concern.
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COVID 19: Charities SORP accounts
Christine Scott reports on the latest SORP Committee guidance on financial reporting issues arising from COVID-19.