ICAS Charities Panel
The ICAS Charities Panel is responsible for representing ICAS on matters impacting on the UK charity sector, in relation to:
- public policy;
- law and regulation;
- financial reporting; and
- external scrutiny, encompassing both independent examination and auditing.
It also issues guidance on accountancy related matters to ICAS members who are involved with charities in a variety of roles including, as charity trustees, finance directors and advisers.
The Panel's key policy positions are:
- Support for high quality accounting requirements for charities to be set out in the Charities SORP (FRS 102) which are fit for purpose for all charities preparing true and fair accounts and which clearly comply with the UK Financial Reporting Council’s requirements.
- Effective risk based monitoring by UK charity regulators to deliver measurable improvements in the overall quality of governance and stewardship of charitable assets across the UK charity sector.
- Continuous improvement in the administration of charity tax reliefs and donor reliefs by HMRC.
- Support for the equitable treatment of charities compared to other organisations which deliver public services. For example, through the reform of existing VAT shelter arrangements; and changes to law and current practice so that charities can better manage their defined benefit pension liabilities.
Colin Kerr (Chair)
Colin Kerr is Director of Finance at The Children's Trust.
Prior to this, Colin was Director of External Relations at the Commonwealth War Graves Commission. Having started his career with ten years at Deloitte, he has spent most of his career as a finance director, in both the commercial and public sectors, including ten years in the NHS.
Chris is an audit partner at BK Plus Limited, based at the firm’s Aldridge office in the West Midlands. He oversees the firm’s audit activity throughout the West Midlands. Chris qualified with a big 4 firm and has worked in audit for the past 10 years or so.
Chris has taken particular enjoyment over his career in working closely with many charitable and not-for-profit entities.
Gareth Morgan is Emeritus Professor of Charity Studies at Sheffield Hallam University, and senior partner of The Kubernesis Partnership LLP, a small firm of charity consultants based in East Lothian and in Yorkshire. He specialises in issues of charity regulation and accounting across all three UK jurisdictions, with a particular interest in the impact on small/medium charities and the regimes for independent examination of charity accounts.
He has led research on charity accounting and reporting issues for charity regulators and for the CCAB and he is the author of a wide range of research papers and two books in the field: ""Charitable Incorporated Organisations"" and ""The Charity Treasurer's Handbook"".
Prior to joining the ICAS Charities Panel, he served for six years on the ICAEW's Charity Technical Committee and he is also active in various working parties with the Charity Law Association.
Jenny Law is a Finance Manager at The Church of Scotland, with specific responsibilities for the support and services and trading departments, as well as the pension schemes.
Prior to joining The Church of Scotland, Jenny worked in practice for 16 years and qualified with ICAS in 2009. During this time she specialised in charity audit and accounting, working with a wide range of Scottish charities. She also provided charity administration services to a number of small grant-giving charities; managing the day-to-day activities, and supporting the trustees.
Keith is an Audit Partner at Henderson Loggie LLP. Prior to joining Henderson Loggie, Keith was an Audit Director and Head of not-for-profit at Johnston Carmichael LLP. He’s had previous roles with EY LLP and KPMG LLP where his focus was also the not-for-profit and public sectors.
Keith has 20 years’ experience of delivering audit services to Scotland’s not-for-profit sector and public sector. He has expertise in the external scrutiny and financial reporting and governance requirements across all aspects of charities, social enterprises as well as more traditional public sector work including local and central government, and higher and further education.
Kelly is an Audit Partner in RSM. She is a Chartered Accountant and leads the not for profit offering in RSM’s Glasgow office. She has over 18 years’ experience in providing audit and assurance services to not for profit organisations. She looks after a wide portfolio of clients ensuring that their compliance needs are met and providing general advice and support. Kelly is experienced in working with local and national charities and Registered Social Landlords (RSLs), as well as owner managed businesses.
Kelly is a member of the RSM national not for profit group, which meets quarterly in London to discuss sector developments and share issues arising, and solutions found, for our not for profit clients. She is involved in delivering training to Trustees/Committee members and management teams and delivering technical seminars and updates for charities and housing associations.
Kelly is a voluntary board member, and Chair of the Audit Committee, of West of Scotland Housing Association.
Niall is Director of Finance & Corporate Services at Quarriers where he is responsible for finance, internal audit, taxation, payroll, investments, health & safety, and commercial support (covering contracts management, procurement and insurance).
Quarriers is one of Scotland’s leading social care charities. The charity provides practical care and support for vulnerable children, adults and families who face extremely challenging circumstances. It challenges poverty and inequality of opportunity to bring about positive changes in people’s lives.
Prior to joining Quarriers, Niall worked in senior finance roles in the private sector (retail, technology and investment sectors).
Rachel is an ICAS qualified accountant, starting her career with EY in Audit. She then moved to the advisory arm of EY and spent 4 years working in the Strategy & Business Change team in the Government & Public Sector part of Advisory - supporting the government with some of its biggest challenges. At EY she also spent a year on secondment to the Social Business Trust (a venture philanthropy organisation) as an Investment Manager, performing due diligence building the investment case and presenting recommendations to the investment committee. She left EY after 8 and a half years and has spent the last 4 years at Brightside, where she is now Chief Operating Officer. Brightside is a £1m UK social mobility organisation that has worked with 100,000 young people since 2003. Rachel was also a Trustee at a young person’s mental health charity and volunteers with Brightside as an online mentor.
Scott is an Audit Partner at Johnston Carmichael, based in the Inverness and Elgin offices. Having qualified as a Chartered Accountant with a Big 4 firm, Scott has over 20 years' experience of working in public practice and industry. During this time, Scott has provided audit, SORP accounting and technical advice to many charities and other entities in the not for profit sector.
Day to day, as one of Johnston Carmichael's charity technical specialists, Scott has responsibility for developing and presenting the firm's not for profit sector training and development programme. As well as signing audit reports on behalf of the firm, Scott is also Independent Examiner for a number of charities throughout Scotland and is a member of the PKF not-for-profit sector focus group.
Tom is a partner in CGPM Consulting LLP a firm of Chartered Accountants working almost exclusively with registered charities. Tom specialises in cross-border charity governance, risk and finance. Tom spends about half his time undertaking lessons learned reviews or investigations to support charities resolve notifiable events or serious incident reports and in more serious fraud or employment investigations. The other half is spent providing board secretariat and charity business improvement and consulting services.
He trained with KPMG and after a number of years working overseas troubleshooting for Big 4 firms and banks, Tom returned to the UK to migrate those skills into supporting charitable organisations through a range of assurance services within professional practice prior to setting up CGPM.
Tom is also a trustee of the Royal Zoological Society of Scotland, the Royal Scottish Forestry Society and of the Donkey Sanctuary where he also chairs their Audit, Risk and Assurance Committee. Until 2017 Tom was chair of Dunedin Canmore Housing and so also served on the Board of the Wheatley Group for a period.
Victoria is a senior associate solicitor at Anderson Strathern LLP. She deals with private client and charity law/charity tax matters and is accredited by the Law Society of Scotland as a specialist in charity law. She is recognised as being one of the leading lawyers in Scotland in the area of charity law.
Victoria is also tax and investment qualified. Victoria is a director and charity trustee of the Scottish SPCA, so understands first-hand the issues which affect the charity sector today. She is a co-author of “A Practical Guide to Scottish Charity Law” which is due to be published by Greens later this year.