Charities resources

  1. 8 tips for Charities SORP accounts

    Keith Purnell and Christine Scott set out eight tips for Charities SORP accounts success based on avoiding some common pitfalls.

  2. Support and guidance

  3. Consultation and responses

  4. Charities: Let’s talk about impact

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

  5. 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.

  6. Scottish charity law review

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

  7. 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.

  8. Charities SORP: Governance review

    Christine Scott reports on the ICAS Charities Panel’s response to an independent review of the governance arrangements around the Charities SORP

  9. Five more tips for charity accounts

    "Christine Scott, shares five more tips for success in the preparation, independent examination and audit of charity accounts."

  10. Five tips for charity accounts

    "Christine Scott, shares the first five of top ten tips for success in the preparation, independent examination and audit of charity accounts."

  11. Charities SORP (FRS 102) update

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

  12. Cash or accruals: charities choose

    Elaine Alsop and Gareth Morgan report on a study assessing how the receipts and payments regime is currently operating for Scottish charities

  13. 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.

  14. Barclay Review charities' update

    Victoria Simpson provides an update on the Scottish Government’s Barclay Review non-domestic rates implementation plan

  15. Charities urged to review safeguarding procedures

    "Following the International Development Committee’s report on Sexual exploitation and abuse in the aid sector, Victoria Simpson, highlights the lessons that charities can learn."

  16. Scottish charity auditor's reports

    ICAS Charities Panel Guidance on auditor's reports for ICAS firms acting as auditors of Scottish charities

  17. ICAS alert for charity auditors

    Guidance and recommendations from the ICAS Policy Leader Team to audit firms tendering for charity audits.

  18. Charities Audit Practice Note 11

    Christine Scott and Keith Purnell report on the FRC’s revised Practice Note 11: The audit of charities in the UK.

  19. OSCR guide on charities and trading

    Christine Scott and Keith Purnell report on OSCR's new guidance on charities and trading for Scottish charities.

  20. The CA as a charity trustee

    Colin Kerr CA reflects on public expectations of the CA as a charity trustee and shares some informal good practice guidance.