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  1. About Us

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

  2. Find a CA

    Search our directory of individual CAs and Member organisations by name, location and professional criteria.

  3. CA Magazine

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

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    Get in touch with ICAS by phone, email or post, with dedicated contacts for Members, Students and firms.

Charities resources

  1. ICAS Scottish charities guide

    Find out more about how to meet your obligations as an accountancy adviser to Scottish charities.

  2. Charity audit exemption in E&W

    ICAS guidance on charity audit exemption in England and Wales

  3. Scottish charity auditor's reports

    Auditor’s report guidance for ICAS firms acting as auditors of Scottish charities, for the audits of reporting periods commencing after 1 February 2020.

  4. Coronavirus information: charities

    View all the latest guidance for charities amid the coronavirus pandemic.

  5. Accounting for the CJRS by charities

    Find out about how charities should account for CJRS funding.

  6. Charities: going concern essentials

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

  7. Charity going concern guidance

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

  8. NPO financial experts needed

    Opportunity for experts in non-profit sector financial reporting to join a Practitioner Advisory Group.

  9. Practical tips for charities

    Jim Gibson reflects on the issues all charity accounts preparers and independent examiners should keep front of mind.

  10. Transitioning to DB accounting

    Keith Purnell and Christine Scott report on the publication of guidance for charities on transitioning from DC to DB accounting.

  11. Charities: Accounting for change

    Scott Jeffrey, main presenter for our 2019 ICAS Charities Update course, gives a taster of what this year’s update will cover.

  12. 8 tips for Charities SORP accounts

    Keith Purnell and Christine Scott set out eight tips for Charities SORP accounts success based on avoiding some common pitfalls.

  13. Charities: Let’s talk about impact

    Rachel Pigott, shares her perspectives on impact reporting and why the charity sector should be leading the way.

  14. FRS 102 amendments

    Christine Scott reports on amendments to FRS 102 on how multi-employer DB schemes must account for a change from DC accounting to DB accounting.

  15. Scottish charity law review

    Christine Scott reports on the ICAS Charities Panel’s response to the Scottish Government’s proposals on charity law reform.

  16. Accounting for corporate gift aid

    Christine Scott reports on new guidance from the Charities SORP Committee for non-charitable trading subsidiaries on how to account for corporate gift aid.

  17. Charities SORP: Governance review

    Christine Scott reports on the ICAS Charities Panel’s response to an independent review of the governance arrangements around the Charities SORP

  18. Five more tips for charity accounts

    "Christine Scott, shares five more tips for success in the preparation, independent examination and audit of charity accounts."

  19. Five tips for charity accounts

    "Christine Scott, shares the first five of top ten tips for success in the preparation, independent examination and audit of charity accounts."

  20. Charities SORP (FRS 102) update

    Christine Scott gives an update on amendments to the Charities SORP (FRS 102)

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