The following documents centre on the ICAS Charities Panel comments on public consultations and more fundamental matters of relevance to the accountancy profession. Read on for more details.
2024
15 July 2024 - Response to the Scottish Government on its Review of charity regulation consultation
Read nowPDF (207 KB)
2023
3 February 2023 - Response to the Scottish Parliament on The Charities (Regulation and Administration) (Scotland) Bill
Read nowPDF (411 KB)
2021
21 September 2021 - Response to IFR4NPOs consultation on specific financial reporting issues
Read nowPDF (433 KB)
15 July 2021 - Response to IFR4NPOs consultation on general financial reporting issues
Read nowPDF (409 KB)
10 February 2021 - Scottish Charity Law Survey response
Read nowPDF (221 KB)
2019
Scottish Charity Law Consultation
Read nowPDF (140 KB)
Draft amendents to FRS 102: Multi-employer Defined Benefit Plans (FRED 71)
Read nowPDF (183 KB)
Charities SORP Committee Governance Review: Guiding the Development of the Charities SORP
Read nowPDF (171 KB)
2018
Charity Tax Commission Call for Evidence
Read nowPDF (1058 KB)
Charities SORP-Making Body Proposals for Update Bulletin 2
Read nowPDF (116 KB)
SPPA on proposed changes to LGPS Scotland Regulations
Read nowPDF (255 KB)
Previous years
FRED 68: Draft amendments to FRS 102 - Payments by subsidiaries to their charitable parents that qualify for gift aid
Read nowPDF (132 KB)
SPPA findings from its employer data collection exercise for LGPS (Scotland) (Revised Response)
Read nowPDF (379 KB)
FRC proposed revised Practice Note 11 on the audit of charities
Read nowPDF (258 KB)
DWP proposed amendments to the employer debt regulations
Read nowPDF (185 KB)
OSCR and the Charity Commission Charities SORP research exercise 2016-17
Read nowPDF (167 KB)
UK charity regulators on reporting items of material significance
Read nowPDF (105 KB)
OSCR and Charity Commission proposals on changes to the Charities SORP for 2016
Read nowPDF (187 KB)
DCLG proposals on LGPS rule changes for England and Wales
Read nowPDF (87 KB)
Cabinet Office proposals on raising the audit threshold for charities in England and Wales
Read nowPDF (127 KB)
OSCR's proposals on the targeted regulation of Scottish charities
Read nowPDF (125 KB)
HMRC proposals on preventing charities being set up to avoid tax
Read nowPDF (234 KB)
HMRC proposals on draft small charitable donations regulations
Read nowPDF (215 KB)
OSCR's proposed guidance for Scottish charities on independence debate
Read nowPDF (105 KB)
Charity Commission's proposal on the total return approach to investment
Read nowPDF (109 KB)
Scotland office proposals on Scottish unincorporated associations
Read nowPDF (234 KB)
ASB proposals on public benefit entity accounting
Read nowPDF (401 KB)
Scottish Government proposals regulations on asset transfer schemes
Read nowPDF (233 KB)