News in Members
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Local Authority Code defers IFRS 16
The CIPFA/LASAAC local authority accounting Code Board decides to defer IFRS 16 until 2020.
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UK GAAP transition: Lessons learned
HMRC have run another Talking Points webinar to raise awareness of issues they have encountered in the accounts of companies adopting new UK GAAP. Susan Cattell outlines HMRC’s latest findings.
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Combating the rise of 'Phoenixing'
Is personal liability the way to tighten insolvency issues?
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The CA magazine: Dec 18 / Jan 19
"The December/January issue of The CA features an interview with Calum Paterson, Managing Partner of private equity investors SEP and Chairman of the BVCA, the body that speaks for the venture capital and private equity sector."
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Insolvency Technical Update - November 2018
Your round-up of recent developments in insolvency.
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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."
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Auditing diversity and equality
Audit Scotland explains how they are promoting diversity and equality and shares examples of their findings from auditing equality in public bodies.
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Government accounts and student loans
ICAS considers government accounts and the information they provide decision makers
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EY's youngest partner: Annie Graham
"Annie Graham CA became EY's youngest partner at the age of 29. As part the ICAS Gold Dust Career Insights Series, Annie discusses the importance of networking and what it takes to be a great leader."
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Charities SORP (FRS 102) update
Christine Scott gives an update on amendments to the Charities SORP (FRS 102)
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Digital services tax proposed
Examining the issues surrounding a proposed digital services tax.
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MVL interest – HMRC update
Update statement from HMRC re MVL interest.
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CAs can help save the world
"The accounting profession has a key role in raising awareness and changing behaviour to tackle the issue of climate change, both at a corporate level and individually."
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The Budget change to VAT on vouchers
Jan Garioch reports on the latest proposals in the budget regarding the VAT treatment of VAT vouchers
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Key questions on pensions revisited
Christine Scott summarises the outcome of the Challenging Conversations pensions debate led by ICAS by revisiting the five key questions we posed at the outset.
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A final PPI decision?
PPI - does final always mean final?
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Audit should be part of holistic review
ICAS has submitted its response to the CMA on the large company audit market in the UK. Our response to Sir John Kingman’s review of the FRC and previous ICAS publications informed our submission. Our key messages to the FRC are set out below.
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Insolvency Update - October 2018
Insolvency Technical Update October 2018
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ICAS/CPA Canada future of audit
"In 2017, ICAS and the Chartered Professional Accountants of Canada (CPA Canada) hosted a symposium on what audit and assurance could look like in the future."
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Auld Reekie weighs up a tourist tax
"As Edinburgh contemplates introducing Scotland’s first tourist tax, Donald Drysdale wonders whether Adam Smith would have approved."
