Documents

Sort

Filter

Public sector consultations

Updated date: 17 April 2026

View the latest public sector responses from ICAS.

Public sector
Consultations and responses

ICAS Scottish Parliament inquiry public finances August 2024

Updated date: 6 November 2025

Read our response to the Scottish Parliament - managing public finances in Scotland.

Public sector
Tax
Consultations and responses

ICAS response to commission on local tax reform

Updated date: 16 May 2025

The following document centres on ICAS' response to the Commission on Local Tax Reform and intertwines key information on areas such as accountability, fairness and key principles and more.

Public sector
ICAS
Tax

A professional judgement framework for financial reporting

Updated date: 16 May 2025

This practical guide, updated in 2016, helps all those involved in financial reporting make professional judgements.

Public sector
Business

ICAS response to PSAA consultation on the draft prospectus for the national scheme for local auditor appointments from April 2023

Updated date: 31 January 2025

Learn more on ICAS' response to PSAA on areas, such as the auditor registration process, audit, public body auditor evaluation and more.

Public sector

Selecting your auditor

Updated date: 21 January 2025

The following document centres on audit tender and provides a guide with good practice and key tips to assist audit committees (or equivalents) get the quality audit they require.

Public sector
Audit and assurance

Public sector consultations 2012

Updated date: 18 December 2024

The following documents centre on ICAS' consultations in relation to public sector from 2012. Read on for more key information on these consultations.

Consultations and responses
Public sector

Public sector consultations 2014

Updated date: 18 December 2024

The following documents centre on ICAS' consultations in relation to public sector from 2014. Read on for more key information on these consultations.

Public sector
Consultations and responses

Public sector consultations 2013

Updated date: 18 December 2024

The following documents centre on ICAS' consultations in relation to public sector from 2013. Read on for more key information on these consultations.

Public sector
Consultations and responses

Sort

Filter

Topic

Document date

Public sector consultations

ICAS Scottish Parliament inquiry public finances August 2024

ICAS response to commission on local tax reform

A professional judgement framework for financial reporting

ICAS response to PSAA consultation on the draft prospectus for the national scheme for local auditor appointments from April 2023

Selecting your auditor

Public sector consultations 2012

Public sector consultations 2014

Public sector consultations 2013