Charities resources
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Cash or accruals: charities choose
Elaine Alsop and Gareth Morgan report on a study assessing how the receipts and payments regime is currently operating for Scottish charities
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LGPS: when is a surplus a deficit?
David Davison highlights that employers participating in the LGPS may need to make additional narrative disclosures to explain their pension commitments.
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Barclay Review charities' update
Victoria Simpson provides an update on the Scottish Government’s Barclay Review non-domestic rates implementation plan
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Charities urged to review safeguarding procedures
"Following the International Development Committee’s report on Sexual exploitation and abuse in the aid sector, Victoria Simpson, highlights the lessons that charities can learn."
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ICAS alert for charity auditors
Guidance and recommendations from the ICAS Policy Leader Team to audit firms tendering for charity audits.
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Charities Audit Practice Note 11
Christine Scott and Keith Purnell report on the FRC’s revised Practice Note 11: The audit of charities in the UK.
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OSCR guide on charities and trading
Christine Scott and Keith Purnell report on OSCR's new guidance on charities and trading for Scottish charities.
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The CA as a charity trustee
Colin Kerr CA reflects on public expectations of the CA as a charity trustee and shares some informal good practice guidance.
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Reporting to a charity regulator
Charity auditors and examiners are reminded that they have a statutory duty to report to UK charity regulators.
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Guide on going concern for IEs
ICAS Charities Panel Guidance on going concern for ICAS members acting as charity independent examiners.
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Preventing charity pension debt
Proposed changes to regulations have the potential to improve the financial sustainability of charity employers participating in the Scottish LGPS.
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New guidance for charity independent examiners
The Charity Commission for England and Wales (CCEW) has published revised guidance on how to carry out an independent examination of charity accounts.
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Gift Aid, VAT and devolution
Christine Scott and Anne-Marie Roberts reflect on the possible implications of devolution for policy-makers and for charities in relation to Gift Aid and VAT.
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OSCR clarifies position on early adoption of Charities SORP Update Bulletin 1
Scottish charities preparing accounts under FRS 102 must include a statement of cash flows.
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Updated guidance on trading subsidiaries of charities
"The Charity Commission, HMRC and ICAEW have published revised guidance relating to the trading subsidiaries of charities and tax."