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.
2021
2019
2018
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]