Skip to main content
ICAS
  • Members & membership
  • Become a Chartered Accountant
  • Train a Chartered Accountant
  • Regulation & technical resources
  • Professional development
  • News, Insights, Events
  • About
Home / regulation technical resources / technical resources / Charities

ICAS Scottish charities guidance

See our guidance for ICAS members acting for Scottish charities.

Read the guide

Read: Charities guidance for ICAS members

Speaking out

We've called for a comprehensive review of Scottish charity regulation

View research

Check out ICAS research on the charity and not-for-profit sectors

Meet:The ICAS Charities Panel

Charities SORP consultation

Hear about the proposed changes to charities’ reports and accounts requirements.

View our webinars

Got a technical query? Contact our technical helpdesk

Access training

Sign up for discounted training from our partner BPP.

View courses

What we're saying

We comment on charity sector issues, including proposals from government and others.

View our responses
Latest

News & Insights

View all

Timing of charity financial threshold changes in England and Wales confirmed

5 June 2026

Update on charity financial threshold changes in England and Wales

26 January 2026

ICAS hails Scottish charity audit threshold increase as a “significant and positive step”

10 November 2025

ICAS
  • Advantage
  • Find a CA
  • CA Magazine
  • Contact us
  • Terms and Conditions
  • Modern Slavery Agreement
  • Privacy notice
  • Cookie policy

Connect with ICAS

  • TikTok (opens new window)TikTok Icon
  • Twitter (opens new window)Twitter Icon
  • LinkedIn (opens new window)LinkedIn Icon
  • Instagram (opens new window)Instagram Icon
  • Youtube (opens new window)

ICAS is a member of the following bodies

  • Consultative Committee of Accountancy Bodies (opens new window)Consultative Committee of Accountancy Bodies logo
  • Chartered Accountants Worldwide (opens new window)Chartered Accountants Worldwide logo
  • Global Accounting Alliance (opens new window)IFAC
  • International Federation of Accountants (opens new window)IFAC
  • Access Accountancy (opens new window)Access Acountancy
  • Women in Finance Charter (opens new window)Women in Finance Charter

Charities

  • ICAS Foundation (opens new window)ICAS Foundation
  • ICAS Cares (opens new window)icas cares

Accreditations

  • ISO 9001 - RGB (opens new window)
  • Bronze (opens new window)

© ICAS 2026

The mark and designation “CA” is a registered trade mark of The Institute of Chartered Accountants of Scotland (ICAS), and is available for use in the UK and EU only to members of ICAS. If you are not a member of ICAS, you should not use the “CA” mark and designation in the UK or EU in relation to accountancy, tax or insolvency services. The mark and designation “Chartered Accountant” is a registered trade mark of ICAS, the Institute of Chartered Accountants of England and Wales and Chartered Accountants Ireland. If you are not a member of one of these organisations, you should not use the “Chartered Accountant” mark and designation in the UK or EU in relation to these services. Further restrictions on the use of these marks also apply where you are a member.