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Charities

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  1. Towards a new Charities SORP

    Find out more about the development of the next edition of the Charities SORP.

Policy and Representation

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  1. 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.

  2. ICAS Charities Panel

    Find out more about the ICAS Charities Panel

  3. IFR4NPOs: financial reporting

    Discover the views of ICAS on the development of international financial reporting guidance for NPOs.

  4. IFR4NPOs: Part two

    Discover the views of ICAS on the development of international financial reporting guidance for NPOs on specific matters.

News in Charities

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  1. Charity audit exemption in E&W

    Read ICAS guidance for the trustees of UK charities on going concern.

  2. Charity audit exemption in E&W

    ICAS guidance on charity audit exemption in England and Wales

  3. Research on charity reserves policy

    Find out more about new research on the management of charity reserves from the Scotland Funders’ Forum and IVAR.

  4. HMRC's TRS and sports clubs

    Find out about the requirements for most unincorporated sports clubs to register with HMRC's Trust Registration Service.

Charities resources

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  1. Coronavirus information: charities

    View all the latest guidance for charities amid the coronavirus pandemic.

  2. Charity going concern guidance

    Read ICAS guidance for the trustees of UK charities on going concern.

  3. COVID 19: Charities SORP accounts

    Christine Scott reports on the latest SORP Committee guidance on financial reporting issues arising from COVID-19.
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