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    Find out about who we are and what we do here at ICAS.

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    View the latest issues of the dedicated magazine for ICAS Chartered Accountants.

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Accounts, Audit and Corporate Reporting

  1. Revised PRAG guide on going concern

    Hear about the Pensions Research Accountants Group’s revised guidance on Pension scheme financial statements and going concern.

  2. Charities: focus on going concern

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

  3. TPR: easements and enforcement update

    TPR easements come to an end and enforcement activity returns to normal.

  4. Charities: going concern essentials

    Key highlights from ICAS guidance for charity trustees on going concern.

  5. Charity going concern guidance

    Read ICAS guidance for the trustees of UK charities on going concern.

  6. COVID-19: Going concern 5 key areas

    This guidance highlights five key areas which auditors may wish to consider when auditing going concern, and in considering the challenges presented by the COVID-19 pandemic.

  7. C-19: TPR updates

    Updates from TPR on auto-enrolment, the CJRS and pension contributions, and reporting deadlines and duties.

  8. C-19: Pension scheme reports guide

    New guidance from ICAS, ICAEW and PRAG on the implications of COVID-19 for pension scheme financial reports and audit.

  9. ICAS issues guidance on going concern

    We highlight the ICAS guidance to assist directors of large private companies in their going concern assessment.

  10. Public audit impact Scotland

    Public audit impact of COVID-19 in Scotland.

  11. ICAS response to IFRS 16 amendment

    This article highlights the main points in the ICAS response to the IASB proposed amendment to IFRS 16 during COVID-19.

  12. COVID-19 and charities

    Charity trustees and charity finance staff must respond to the financial management challenges posed by COVID-19.

  13. Consultation on IFRS 16

    We summarise the IASB proposal to amend IFRS 16, Leases, in relation to rent concessions offered during COVID-19.

  14. FRC guidance on modified audit opinions

    We highlight further guidance issued by the FRC on modified auditor’s opinions and reports during Covid-19 crisis.

  15. COVID-19 and IFRS 16

    We highlight the latest IASB guidance issued to support the consistent application of IFRS 16 during COVID-19.

  16. IFRS 9 and COVID-19

    We summarise guidance issued by the Prudential Regulation Authority (PRA) on the application of IFRS 9 during COVID-19.

  17. FRC COVID-19 Bulletin updated to include gathering evidence through remote means

    We highlight the update to the FRC COVID Bulletin for auditors to include gathering evidence through remote means.

  18. COVID-19: Latest updates from Companies House

    Companies House has issued a number of updates to help keep you informed of changes to its services.

  19. Public audit deadlines COVID-19

    Public audit deadlines extension - COVID-19.

  20. COVID-19 FRC guidance on reporting

    This article looks at how the actions from FCA, FRC and PRA joint statement will impact financial and corporate reporting.

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ICAS is a member of the following bodies

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© ICAS 2022

The mark and designation “CA” is a registered trade mark of The Institute of Chartered Accountants of Scotland (ICAS), and is available for use in the UK and EU only to members of ICAS. If you are not a member of ICAS, you should not use the “CA” mark and designation in the UK or EU in relation to accountancy, tax or insolvency services. The mark and designation “Chartered Accountant” is a registered trade mark of ICAS, the Institute of Chartered Accountants of England and Wales and Chartered Accountants Ireland. If you are not a member of one of these organisations, you should not use the “Chartered Accountant” mark and designation in the UK or EU in relation to these services. Further restrictions on the use of these marks also apply where you are a member.

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