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Firms annual return

All firms registered with ICAS are required to complete a Firms Annual Return

Since September 2018, Firms Annual Returns (FARs) have been submitted online. The contact partner for each firm is emailed a link to complete and submit the FAR and Firm's Profile online annually. Firms are required to complete the FAR submission within 60 days.

It is important that the FAR 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.

The FAR has 2 parts: Standing Data and Variable Data.

Standing Data

This is data held by ICAS and firms are required to check the information is accurate or amend as necessary. This section includes the following information:

  • Firm details, firm number, legal form, firm due date, firm’s licences, firm office addresses, key contacts, etc.

Variable Data

This is data related to information or confirmations required from the firm annually. This section includes the following information:

  • Fee income, accounting reference date, fit & proper and independence declaration, clients’ money declarations, AML declarations, trust and company service provider declarations.

Firms who have Audit Registration, Local Audit Registration, ATOL registration or hold a Designated Professional Body licence must complete additional sections covering these areas in their return.

Where required, additional information or explanations can be annotated. While firm’s responses are saved through each step, submission will not be processed until firms have formally submitted the form. Firms receive a confirmation email following submission of the FAR and once the FAR has been processed firms are provided with a copy of the completed FAR for their own records.

While many firms wait until the FAR is due to advise ICAS of changes to the practice, we remind firms that they should update the Standing Data as soon as possible to ensure it remains pertinent. If you have any questions about your Firms Annual Return, or updates to your firm’s Standing Data to report, please email us or contact ICAS on 0131 347 0281.

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