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Framework for the preparation of accounts
Updated date: 21 January 2026
The following document provides crucial information on the revised ICAS guidance from June 2020 in relation to chartered accountants' professional responsibilities and more details.
Categories:
- Corporate & financial reporting
- Practice
Sustainability research
Updated date: 23 September 2025
ICAS publishes research into the sustainability and financial reporting arenas.
Categories:
- Sustainability
- Research
- Corporate & financial reporting
Guidance on Realised and Distributable Profits under the Companies Act 2006
Updated date: 27 January 2025
This guidance should be referred to in the determination of realised profits and losses under the Companies 2006. It represents generally accepted practice at 31 December 2016 in relation to the meaning of realised profits.
Categories:
- Corporate & financial reporting
Corporate and financial reporting responses 2012
Updated date: 17 December 2024
The following documents centre on ICAS' responses in relation to corporate and financial reporting from 2012. Read on for more key information on these responses.
Categories:
- Corporate & financial reporting
- Consultations and responses