ICAS Charities Panel

The ICAS Charities Panel is responsible for representing ICAS on matters impacting on the UK charity sector, in relation to:

  • public policy;
  • law and regulation;
  • financial reporting; and
  • external scrutiny, encompassing both independent examination and auditing

It also issues guidance on accountancy related matters to ICAS members who are involved with charities in a variety of roles including, as charity trustees, finance directors and advisers.

The Panel's key policy positions are:

  • Support for high quality accounting requirements for charities set out in the Charities SORP (FRS 102) which are fit for purpose for all charities preparing true and fair accounts and which clearly comply with the UK Financial Reporting Council’s requirements.
  • Support for changes to the legal framework to enable charities which participate in multi-employer defined benefit schemes to manage their pension liabilities effectively.
  • Effective risk based monitoring by UK charity regulators to improve the overall quality of governance and stewardship of charitable assets across the UK charity sector.
  • The efficient administration of charity tax reliefs and donor reliefs by HMRC and a consistent and therefore equitable approach to VAT compliance.  This includes improvement in the VAT rules for charities to give shelter for certain charitable activities.
  • Support for the development and roll out of arrangements which support a preventative spend agenda to achieve better outcomes for communities over the longer term.

Panel Members

Colin Kerr (Chair)

Colin Kerr Colin Kerr is Director of Finance at The Children's Trust.

Prior to this, Colin was Director of External Relations at the Commonwealth War Graves Commission. Having started his career with ten years at Deloitte, he has spent most of his career as a finance director, in both the commercial and public sectors, including ten years in the NHS.

Adrienne Airlie

Adrienne AirlieAdrienne became Chief Executive of Martin Aitken & Co Ltd in 2010 following a series of strategic mergers and acquisitions of accountancy practices and independent financial advisers.

She has a reputation for being able to explain the complexities of new accounting practices and standards succinctly to businesses and charities and she is a member of Mercy Corps Global Executive Board. Adrienne advises a wide range of clients, from start-ups to established family-run businesses and from mid-market limited companies to charities and not-for-profit organisations. She advises clients on accounting, statutory audit, tax and business performance issues, as well as corporate governance, regulation and reporting.

Bob Cowan

Bob is Deputy General Treasurer (Unincorporated Councils and Committees) at the Church of Scotland. He has been in this role since 2016. Before Bob joined the Church of Scotland he held senior finance positions in the public and private sectors. In addition to his role as Deputy General Treasurer, Bob is a member of Mercy Corps Europe’s Audit & Risk Committee, a voluntary position he has held since 2006. Bob trained as a CA with KPMG.

Catherine Livingstone

Catherine  LivingstoneCatherine is a senior manager within Wylie & Bisset’s Business Services Team and is responsible for the management of the firm’s independent examination services. Catherine was appointed to her current role in July 2017. She also spent several years in Wylie & Bisset’s Corporate team specialising in providing audit services and business advice to larger charities.

Catherine regularly runs sessions providing financial training for charity trustees aimed at those with non-financial backgrounds. Catherine is involved in staff training on charity accounting rules and is a member of the firm’s technical committee. Outside work Catherine spends most of her free time with her two young sons, Andrew and Aaron.

Colin Burnett

Colin Burnett Colin is the Group Finance Director of the Moredun Foundation group of companies, a mixed charitable and commercial group focusing on promoting animal health and welfare through research and education.

The group owns and operates Pentlands Science Park, south of Edinburgh, and includes the internationally recognised Moredun Research Institute. Prior to joining Moredun in 2000, Colin was in practice having trained with Pannell Kerr Forster and was latterly a Director in a small spin-out practice. Throughout his career, Colin has served as a trustee of several charities.  He is a Past President of Midlothian and East Lothian Chamber of Commerce and is an Elder in the Church of Scotland.

Gareth Morgan

Gareth Morgan Gareth Morgan is Emeritus Professor of Charity Studies at Sheffield Hallam University, and senior partner of The Kubernesis Partnership LLP, a small firm of charity consultants based in East Lothian and in Yorkshire.  He specialises in issues of charity regulation and accounting across all three UK jurisdictions, with a particular interest in the impact on small/medium charities and the regimes for independent examination of charity accounts.

He has led research on charity accounting and reporting issues for charity regulators and for the CCAB and he is the author of a wide range of research papers and two books in the field: "Charitable Incorporated Organisations" and "The Charity Treasurer's Handbook".

Prior to joining the ICAS Charities Panel, he served for six years on the ICAEW's Charity Technical Committee and he is also active in various working parties with the Charity Law Association.

Jamie Davidson

Jamie Davidson Jamie is an audit partner at Henderson Loggie. He trained with a Big 4 firm and after qualifying gained over twenty years of experience before joining Henderson Loggie in 2007.

He specialises in audit and accounting services for charity and not-for-profit entities and is currently head of the firm’s Charity Sector Group.

Jim Gibson

J Gibson

Jim is in practice as a consultant and has a strong involvement with the charity sector.  He has been a member of the Charities Committee since 2013 and is a charity independent examiner.

He is Treasurer or Finance Committee member of 8 charities, some with overseas interests, working with youth, senior citizens, churches, education and the environment.  He has wide-ranging practical experience in charity governance, accounting, stewardship and strategic management. Jim previously worked for 30 years as a general practice partner, latterly with Cook & Co in Glasgow, where his portfolio included a large number of charity clients. Away from the desk, he enjoys hillwalking, languages and travel.

John McIntosh

J McIntosh Joining Kibble Education & Care in 2008, John has over 20 years of accountancy experience in industry and commerce.

He has worked for a variety of organisations including large family businesses, a multi-site retail organisation, and more recently a £1 billion turnover PLC.

John has responsibility for all Support Services at Kibble, including Finance, HR, and IT.

Rachel Pigott

Rachel is an ICAS qualified accountant, starting her career with EY in Audit.  She then moved to the advisory arm of EY and spent 4 years working in the Strategy & Business Change team in the Government & Public Sector part of Advisory - supporting the government with some of its biggest challenges. At EY she also spent a year on secondment to the Social Business Trust, (a venture philanthropy organisation) as an Investment Manager, performing due diligence building the investment case and presenting recommendations to the investment committee. She left EY after 8 and a half years and has spent the last 18 months at Brightside as Head of Finance - a £1m UK social mobility organisation that has worked with 100,000 young people since 2003. For the last few years, alongside her day job, Rachel was also a Trustee at a young person’s mental health charity and a volunteer with Brightside as an online mentor.

Scott Jeffrey

Scott is an Audit Partner at Johnston Carmichael, based in the Inverness and Elgin offices. Having qualified as a Chartered Accountant with a Big 4 firm, Scott has over 20 years' experience of working in public practice and industry. During this time, Scott has provided audit, SORP accounting and technical advice to many charities and other entities in the not for profit sector.

Day to day, as one of Johnston Carmichael's charity technical specialists, Scott has responsibility for developing and presenting the firm's not for profit sector training and development programme. As well as signing audit reports on behalf of the firm, Scott is also Independent Examiner for a number of charities throughout Scotland and is a member of the PKF not-for-profit sector focus group.

Tom Mitchell

Tom is a partner at CGPM Consulting LLP.

Victoria  Simpson

V Simpson Victoria is a senior associate solicitor at Anderson Strathern LLP.  She deals with private client and charity law/charity tax matters and is accredited by the Law Society of Scotland as a specialist in charity law. She is recognised as being one of the leading lawyers in Scotland in the area of charity law.

Victoria is also tax and investment qualified. Victoria is a director and charity trustee of the Scottish SPCA, so understands first-hand the issues which affect the charity sector today. She is a co-author of “A Practical Guide to Scottish Charity Law” which is due to be published by Greens later this year.


  • Charities
  • Committees and boards

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