Charities
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ICAS comments on charity issues
As part of its remit, the ICAS Charities Panel comments on public consultations and other matters of relevance to the accountancy profession.
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ICAS Charities Panel
Find out more about the ICAS Charities Panel
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IFR4NPOs: financial reporting
Discover the views of ICAS on the development of international financial reporting guidance for NPOs.
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IFR4NPOs: Part two
Discover the views of ICAS on the development of international financial reporting guidance for NPOs on specific matters.
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ICAS response: Review of charity regulation
Read our response to the Scottish government’s consultation on scoping a further review of charity regulation.
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ICAS research: Charity impact reporting
Discover key findings from a two-part ICAS research project on charity impact reporting.
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OSCR poised to take on new powers
Find out about OSCR’s new regulatory powers acquired under the Charities Act 2023.
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New ICAS Scottish charities guide
Find out what’s changing in Scottish charity law, regulation, and financial reporting.
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Coronavirus information: charities
View all the latest guidance for charities amid the coronavirus pandemic.
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Charity going concern guidance
Read ICAS guidance for the trustees of UK charities on going concern.
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COVID 19: Charities SORP accounts
Christine Scott reports on the latest SORP Committee guidance on financial reporting issues arising from COVID-19.