The General Practice Manual (GPM) contains helpsheets and guidance issued by ICAS to assist with the day-to-day work carried out by general practices. They offer practical advice, guidance and respond to frequently asked questions, highlighting the issues you may need to consider.
Ethical matters in relation to engagement and disengagement procedures
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Engagement specimen letter from client authorising release of information to proposed accountant
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Engagement specimen enquiry letter to existing or predecessor accountant or professional adviser
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Electronic signatures helpsheet
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Engagement letters – part 1 (cover letter)
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Engagement letters – part 2A (schedule - acting as auditors under the Companies Act 2016)
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Engagement letters - part 2A-A (schedule - Independent examination of a Scottish unincorporated charity or SCIO (accruals basis)
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Engagement letters – part 2A-B – independent examination of a Scottish unincorporated charity or SCIO (receipts and payments basis)
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Engagement letters – part 2A-C – independent examination of a Scottish charity incorporated under Companies Act 2006
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Engagement letters – part 2B (schedule - preparation of statutory financial statements in compliance with the Companies Act 2006)
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Engagement letters – part 2C (schedule - preparation of non-statutory financial statements in compliance with a financial reporting framework)
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Engagement letters – part 2D (schedule - preparation of accounts for sole trader or partnership)
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Engagement letters – part 2E (schedule - preparation and maintenance of accounting records)
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Engagement letters – part 2F (schedule - personal tax)
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Engagement letters – part 2G (schedule - trusts and estates tax returns)
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Engagement letters – part 2H (schedule - partnership tax returns)
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Engagement letters – part 2I (schedule - limited liability partnership (LLP) tax return)
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Engagement letters – part 2J (schedule - corporation tax)
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Engagement letters – part 2K (schedule - payroll services (no off-payroll working))
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Engagement letters - part 2K-C (schedule - payroll services - coronavirus job retention scheme claims)
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Engagement letters – part 2L (schedule - benefits-in-kind returns)
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Engagement letters – part 2M-A (schedule - VAT returns)
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Engagement letters – part 2M-B (schedule - VAT returns (making tax digital (MTD) for VAT))
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Engagement letters – part 2N (schedule - tax investigations)
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Engagement letters – part 2O (schedule - unprompted taxation disclosures)
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Engagement letters – part 2P (schedule - specialist or ad hoc tax advisory services)
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Engagement letters – part 2Q (schedule - tax credits)
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Engagement letters – part 2R (schedule - cloud based services)
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Engagement letters – part 2S (schedule – access to finance portal)
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Engagement letters – part 3 (terms and conditions schedule)
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Engagement letters – part 4 (example wording to develop additional schedules covering corporate services, consultancy services, investment services, consumer credit services, limitation of liability and GDPR alternative clauses)
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