News in Professional resources
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EU sustainability reporting
Read about a proposal issued by the European Commission for greater consistency in sustainability reporting.
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Strengthening tax decision making
Justine Riccomini outlines the case for strengthening tax decision making in Scotland.
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BEIS supports ‘true and fair’
James Barbour highlights BEIS’ response to Sir Donald Brydon’s recommendation to replace ‘true and fair view’ with ‘present fairly, in all material respects’.
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ICAS Guide to Scottish Taxes 2021 edition
Read the latest edition of the ICAS Guide to Scottish Taxes.
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ICAS response: third-party data for tax
Read about the ICAS response to the call for evidence on supplying HMRC with more third-party data about individuals’ income and gains.
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Internal controls
James Barbour, Director, Policy Leadership highlights the ongoing debate on internal controls
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Big Data, Big Capabilities
In this article we introduce an ICAS funded project on the topic of Big Data (BD) for Senior Finance Professionals.
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The Pension Schemes Act 2021
Learn more about the Pension Schemes Act 2021.
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SIP13 and SIP 16 revised
A summary of changes being made to SIP 13 and SIP 16. The changes will take effect from 30 April 2021.
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Building public trust
Bill MacLeod CA, member of the ICAS Ethics Board, talks about putting The Power of One into practice.
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Building a better tax system
Charlotte Barbour outlines priorities for the Scottish tax system, as detailed in the paper ‘Building a Better Tax System’.
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Pension schemes: climate reporting
More on DWP’s proposed statutory draft regulations and statutory guidance for pension schemes on climate governance and reporting.
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One-third of Scots unaware of Holyrood's tax changes
One-third of Scots unaware of Holyrood's tax changes
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Taking on Technology Training
Advice on educating your accountancy team on the latest technology for you and your clients, including links to practical resources
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Pensions SORP addendum published
Find out more about an addendum to the Pensions SORP, published by PRAG, on revised investment disclosure requirements.
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Insolvency Code of Ethics – NOCLAR
A look at the ‘non-compliance with laws and regulations’ (NOCLAR) provisions in Part 5 of the Code of Ethics
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Audit and corporate governance reform
We highlight BEIS proposals in relation to internal controls
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This month in tax: April 2021
Discover what training, events and information is available on icas.com and beyond.
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Ethics and the CA: A learning journey
Ethics is a key element of the learning journey for all CA Student Members and ICAS Members.
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Insolvency technical update: March
Insolvency technical update – your round-up of recent developments in insolvency.
