News in Professional resources
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The pensions time bomb
Sir Brian Souter believes in rewarding loyal employees with a decent pension – but to ensure this happens current trends need to be revised
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ICAS and devolved tax powers
"Considering the way Westminster has devolved taxes to date, Donald Drysdale reflects on the unique experience of ICAS and how its members can influence future devolution."
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Assurance on management commentary
New research from ICAS recommends steps companies can take to report non-financial KPIs in their financial reports.
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Latest developments on MTD for VAT
Jan Garioch CA discusses the key points in the MTD for VAT draft legislation issued in December 2017 and suggests that members contribute their comments and views to ICAS. ICAS will be putting forward representations to HMRC concerning the draft legislation by 9 February.
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IFRS 9: Main changes
A look at the key changes that investors and other users of the accounts can expect to see from IFRS 9.
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Insolvency Technical Update - December 2017
Insolvency technical news
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New Companies House filing options
A summary of the key points of the various filing options available for small companies seeking to reduce the amount of information placed on public record.
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ICAS / CPA audit symposium: Toronto
Integrity and collaboration key features at ICAS/CPA Canada Audit Symposium
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Insolvency Update - November 2017
A round-up of recent developments in insolvency
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How to safeguard internal audit
Three lines of defence model: ensuring the independence and effectiveness of internal audit
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ICAS publishes new ethics guidance
"As part of ICAS’ ‘The Power of One’ business ethics initiative, the ICAS Ethics Board has published the guidance paper, “The Ethical Journey – The Right, the Good and the Virtuous”, to help ICAS members make the ‘journey’ from identifying an ethical dilemma to its resolution."
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WYNTK: Criminal Finances Act 2017
"From 30 September 2017 facilitating “corporate” tax evasion became a criminal offence under the Criminal Finances Act 2017 (CFA 2017). Corporate includes corporate bodies, partnerships and associates. The penalties can be severe. Bob Crawford explains the impact on wealth managers."
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DB funding: What’s the solution?
Liz Duffy provides an update on the PLSA’s DB Taskforce
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What can the UK learn from CETA?
What can the UK learn from Canada’s trade agreement with the EU? Research commissioned by ICAS suggests it could provide a valuable blueprint for a post-Brexit deal, as David Wood and Robert Outram report
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Internal audit: 3 lines of defence
Steve Bruce CA on the ins and outs of the Three Lines of Defence model and the benefits and challenges of implementation
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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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Insolvency update: Sep 2017
A round-up of recent developments in insolvency.
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Integrated reporting framework
The long-term future of some industries and businesses depends on the achievement of one or more of the Sustainable Development Goals.
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New guidance for charity independent examiners
The Charity Commission for England and Wales (CCEW) has published revised guidance on how to carry out an independent examination of charity accounts.
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Ethics: organisational culture and values
The ICAS Ethics Board has published the next in the series of papers on ethical leadership - “Organisational culture and values”.
