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The mark and designation “CA” is a registered trade mark of The Institute of Chartered Accountants of Scotland (ICAS), and is available for use in the UK and EU only to members of ICAS. If you are not a member of ICAS, you should not use the “CA” mark and designation in the UK or EU in relation to accountancy, tax or insolvency services. The mark and designation “Chartered Accountant” is a registered trade mark of ICAS, the Institute of Chartered Accountants of England and Wales and Chartered Accountants Ireland. If you are not a member of one of these organisations, you should not use the “Chartered Accountant” mark and designation in the UK or EU in relation to these services. Further restrictions on the use of these marks also apply where you are a member.

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  • Sustainability responses

    Updated date: 26 October 2026

    View the latest sustainability responses from ICAS.

    Categories:

    • Sustainability
    • Consultations and responses
  • ICAS RPE timelines and competencies

    Updated date: 21 October 2026

    A competency is the ability to perform a work role or task to a demonstrated defined standard. From an ICAS perspective, they’re the skills that a student develops in particular areas during the period of their training contract. The CA qualification requirements include 39 core competencies, which must be completed during the training contract. These are split into six timelines, view the document to find out more.

    Categories:

    • Employers
  • Planners

    Updated date: 21 October 2026

    Get a closer look at your schedule for courses and assessments for the next few years.

  • Categories:

    • Students & syllabus
  • Planners

    Updated date: 21 October 2026

    Get a closer look at your student's schedule – when they’ll be in workshops, due to sit mocks or final assessments, a view of the whole year for each level and a longer term view of your student's learning journey and more certainty to plan ahead.

    Categories:

    • Employers
    • Students & syllabus
  • Regulatory helpsheets and guidance

    Updated date: 20 October 2026

    Here you'll find all regulatory helpsheets and guidance helping you and your business/firm stay compliant with ICAS rules and regulations.

    Categories:

    • Regulation
  • Making the decision to set up in practice

    Updated date: 20 October 2026

    The following documents provide great insight and guidance on how to set up in Practice. Learn more information with these guides.

    Categories:

    • Membership
    • Practice
  • The tax implications of Scottish independence or further devolution (2014)

    Updated date: 15 October 2026

    This report examines the practical effects of further devolving tax powers in Scotland or establishing an independent tax regime under independence.

    Categories:

    • Tax
  • Ethics Responses

    Updated date: 14 October 2026

    As part of its remit, the ICAS Ethics Board responds to ethics related consultations. The ICAS Ethics Board responses can be found below.

    Categories:

    • Ethics
    • ICAS
  • Public sector consultations

    Updated date: 14 October 2026

    View the latest public sector responses from ICAS.

    Categories:

    • Public sector
    • Consultations and responses
    • ...