The GPM does not cover specialist topic areas such as audit, charities, insolvency, or other regulated areas. If you require assistance for specialist areas, or you cannot find a helpsheet or guidance relating to your specific question on general practice matters, please contact the ICAS Technical Helpdesk.

The GPM contains:

Helpsheets

These are intended to offer advice, often practical advice, on the subject matter. The advice is not mandatory. The helpsheet may suggest particular approaches to be taken but it is unlikely that these will be the only acceptable approach to the subject.

Guidance

These are intended to offer advice, often practical advice, on the subject matter. While the advice is not mandatory, the approach within the guidance is expected to demonstrate best practice. While other approaches to the subject may be taken, dependant on specific circumstances, it would be expected that there would be appropriate justification for deviating from the best practice when considered by a reasonably informed third party.

Specimen documents

These are intended to provide a typical example of the relevant type of document content. These are not mandatory to use and it is unlikely that these will be the only acceptable content. They should always be considered in the specific context to which they are to be applied and adapted as required.

If you have problems accessing particular documents, please request assistance from practice support through the ICAS Technical Helpdesk.