Charities resources
-
OSCR guide on charities and trading
Christine Scott and Keith Purnell report on OSCR's new guidance on charities and trading for Scottish charities.
-
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.
-
Reporting to a charity regulator
Charity auditors and examiners are reminded that they have a statutory duty to report to UK charity regulators.
-
Guide on going concern for IEs
ICAS Charities Panel Guidance on going concern for ICAS members acting as charity independent examiners.
-
Preventing charity pension debt
Proposed changes to regulations have the potential to improve the financial sustainability of charity employers participating in the Scottish LGPS.
-
ICAS Charities Panel
Find out more about the ICAS Charities Panel
-
Gift Aid, VAT and devolution
Christine Scott and Anne-Marie Roberts reflect on the possible implications of devolution for policy-makers and for charities in relation to Gift Aid and VAT.
-
OSCR clarifies position on early adoption of Charities SORP Update Bulletin 1
Scottish charities preparing accounts under FRS 102 must include a statement of cash flows.
-
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.