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Support and guidance

  1. COVID-19 impact on local government

    ICAS responds to Scottish Parliament inquiry on the financial sustainability of local government.

  2. Public audit impact Scotland

    Public audit impact of COVID-19 in Scotland.

  3. Public audit deadlines COVID-19

    Public audit deadlines extension - COVID-19.

  4. A professional judgement framework for financial reporting

    This new practical guide helps all those involved in financial reporting make professional judgements.

  5. Health and social care integration

    Transforming health and social care in Scotland.

  6. Public sector - selecting an auditor

    The ICAS Public Sector Panel has produced a new guide to audit tendering for the public sector across the UK.

  7. Auditor evaluation – ICAS guide

    ICAS has published two new guides highlighting current good practice to support the evaluation of your auditor.

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