Firms annual return

All firms registered with ICAS are requried to complete a Firms Annual Return (FAR).

It is important that the Annual Return is completed accurately as this information enables ICAS to understand and collate information about the structure and profile of practices, as well as helping to select and plan monitoring visits.
 A firm's designated annual return month aims to coincide with the financial year end or 12 months trading. 
A firm's Annual Return is issued one month before the annual return date. Firms are required to complete this and return within 60 days.
The return comprises of 2 parts: Standing Data and Variable Data. 

  • The first part is data held by ICAS and firms are required to check the information is accurate or amend as necessary.
  • The second part relates to your firms data on an annual basis.

While many firms wait until they receive their Firms Annual Return to advise ICAS of changes to the practice, we would remind firms that they should notify us as soon as possible to allow us to update the Standing Data to ensure it remains pertinent.

Firms who have Audit Registration or hold DPB licences must complete additional sections covering these areas in their return.
If you have any questions about your Firms Annual Return please contact Jan Grant on 0131 347 0281 or email

A helpsheet which supplements the Firms Annual Return to provide guidance and Definitions is also available to users that are logged in to this page.

Download: Firms annual return guidance help sheet PDF [250 KB]


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