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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.

A selection of submissions can be accessed below.

2023

3 February 2023 - Response to the Scottish Parliament on The Charities (Regulation and Administration)(Scotland) Bill

2021

21 September 2021 - Response to IFR4NPOs consultation on specific financial reporting issues

15 July 2021 -  Response to IFR4NPOs  consultation on general financial reporting issues

10 February 2021 -  Scottish Charity Law Survey response

2019

  • Scottish Charity Law Consultation PDF [136 KB]
  • Draft amendents to FRS 102: Multi-employer Defined Benefit Plans (FRED 71) PDF [179 KB]
  • Charities SORP Committee Governance Review: Guiding the Development of the Charities SORP PDF [167 KB]

2018

  • Charity Tax Commission Call for Evidence PDF [1,033 KB]
  • Charities SORP-Making Body Proposals for Update Bulletin 2 PDF [113 KB]
  • SPPA on proposed changes to LGPS Scotland Regulations PDF [249 KB]

Previous years

  • FRED 68: Draft amendments to FRS 102 - Payments by subsidiaries to their charitable parents that qualify for gift aid PDF [129 KB]
  • SPPA findings from its employer data collection exercise for LGPS (Scotland) (Revised Response) PDF [370 KB]
  • FRC proposed revised Practice Note 11 on the audit of charities PDF [252 KB]
  • DWP proposed amendments to the employer debt regulations PDF [180 KB]
  • OSCR and the Charity Commission Charities SORP research exercise 2016-17 PDF [163 KB]
  • UK charity regulators on reporting items of material significance PDF [103 KB]
  • OSCR and Charity Commission proposals on changes to the Charities SORP for 2016 PDF [183 KB]
  • DCLG proposals on LGPS rule changes for England and Wales - PDF [84 KB]
  • Cabinet Office proposals on raising the audit threshold for charities in England and Wales - PDF [124 KB]
  • OSCR's proposals on the targeted regulation of Scottish charities - PDF [123 KB]
  • HMRC proposals on preventing charities being set up to avoid tax - PDF [228 KB]
  • HMRC proposals on draft small charitable donations regulations - PDF [210 KB]
  • OSCR's proposed guidance for Scottish charities on independence debate - PDF [103 KB]
  • Charity Commission's proposal on the total return approach to investment - PDF [106 KB]
  • Scotland office proposals on Scottish unincorporated associations - PDF [228 KB]
  • ASB proposals on public benefit entity accounting - PDF [391 KB]
  • Charity Commission and OSCR proposals for a new charities SORP - DB [9 KB]
  • Scottish Government proposals regulations on asset transfer schemes - PDF [228 KB]
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