News in Professional resources
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Insolvency Update - October 2018
Insolvency Technical Update October 2018
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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."
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The Right, the Good and Virtuous
"The Right, the Good and the Virtuous ethical paper helps ICAS members make the ‘journey’ from identifying an ethical dilemma to its resolution. Watch this short video for an introduction to the questions you should ask yourself. "
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Organisational culture and values
"In the aftermath of corporate scandals, trust in business appears to have been eroded. Despite the corporate rhetoric about championing ethical goals, the reality of organisational culture can be quite different, with some companies failing to live up to their stated values.Watch this video for a succinct summary on organisational culture and values."
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Glasgow's circular economy
Glasgow embraces circular economy. Circular Glasgow project aims to make the city a more circular economy.
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IR35 and the public sector: what about the accounts?
Changes to the IR35 rules were introduced in 2017 for public sector engagements. The tax debate about the changes continues but there were also accounting challenges for PSCs. Susan Cattell takes a look at the accounting issues
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ICAS vision for a refreshed FRC
"ICAS has set out a vision for the Financial Reporting Council (or a successor body), centred around establishing a new core purpose to generate enhanced public trust in Public Interest Entities (PIE) and the audit profession."
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Moral Courage: The Power of One
"In this video, we explore moral courage and what it means for every stage of your career."
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How to capture land value uplifts
"As a House of Commons Select Committee reports on options for land value capture in England, Donald Drysdale contemplates possible changes that might emerge."
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Future of assurance in 2018
"In 2010, ICAS established a working group in the aftermath of the global financial crisis in recognition that the crisis had damaged faith in both corporate reporting and assurance. With auditors once again under the spotlight we revisit the paper to assess to what extent they have influenced the current corporate reporting and assurance environment."
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The future of taxpayer guidance
"While welcoming a new vision of the future of taxpayer guidance, Donald Drysdale questions whether it would be achievable. The views expressed are his own and not necessarily those of ICAS."
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Electric and driverless cars
Considering the issues around the development of electric vehicles and driverless cars.
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ICAS publishes new ethics paper
"As part of ICAS' 'The Power of One' business ethics initiative, the ICAS Ethics Board has published a new paper - 'The CA and the organisation'"
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Scottish Insolvency Rules are changing
Find out what action needs to be taken now to be prepared.
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Professional Behaviour
"There are five ethics principles in the ICAS Code of Ethics. In this video, we examine 'professional behaviour'."
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84% of Scots don't understand tax
A new report by Scotland’s leading tax and accountancy bodies is today recommending that more is done to improve public understanding and awareness of Scotland’s devolved tax powers.
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Review of audit sector
The Competition and Markets Authority (CMA) has launched a detailed study of the UK audit sector to examine concerns that it is not working well for the economy or investors.
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Insolvency Technical Update - September 2018
A monthly roundup of insolvency related news
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Brexit: Customs, VAT and excise duty changes
The Taxation (Cross-border Trade) Act 2018 gives rise to an unusually complex mix of legal and technical issues in relation to customs and excise duties and VAT.
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Audit debate off and running
"On Monday I published an article on icas.com called “The critical question in the audit debate”. Since publication (and that was only two days ago!) we have heard that the FRC is going to undertake a further review on the scope of audit; the CMA has announced a market review; and Greg Clark, the BEIS Minister, has asked Sir John Kingman to add the audit procurement process to his remit."
