Charities resources

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.

Charities: focus on going concern

Find out more about ICAS’ practical tailored guidance for charity trustees on going concern.

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.

Support and guidance

Consultation and responses

Charities: Let’s talk about impact

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

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.

Scottish charity law review

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

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.

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

Five more tips for charity accounts

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

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."

Charities SORP (FRS 102) update

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

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

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.

Barclay Review charities' update

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

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."

ICAS alert for charity auditors

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

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.

OSCR guide on charities and trading

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