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  • The Technical Query Service is designed as a resource for every member to have at his or her fingertips. It offers technical advice from the extensive knowledge base of the ICAS Accounting and Auditing team and the ICAS Taxation Department. 

    What does the service cover?

    Accounting and Auditing

    Queries cover a wide range of subject matter and complexity. They might include:

    • Audit Procedures and Standards

    • Financial Reporting

    • Company Law

    • Charities

    • Audit Ethics

    The Accounting and Auditing team are happy to receive queries on these and many other issues. Whilst they cannot provide opinions, they will make every effort to provide sufficient information to enable members to form their own opinions. Members should submit their queries via email to

    Responses will also be sent via e-mail which should be of assistance to members in providing the necessary documentation. The vast majority of queries will be answered on the day of receipt. However, please ensure that you email your query as early as possible in the day to ensure that you receive a response the same day. 

    Quality Control

    To provide a quality control check that the advice is appropriate and to identify any areas where further assistance might be given a record of each enquiry is reviewed by the Director, Technical Policy. Occasionally, therefore, you may receive additional information or an offer of further assistance at a later date.

    The documented enquiries are retained in case there are subsequent questions arising from the information supplied. These enquiries may also be used (anonymously) to assist in the answering of any subsequent enquiries on the same subject and to ensure consistency. 


    The Taxation Department offers a corresponding service for UK tax matters.  We are unable to give technical advice on specific transactions but aim to provide assistance and information to enable members to take matters forward with clients and form their own conclusions with supporting material as appropriate.

    Tax technical queries which are likely to involve technical staff having to refer to books should be submitted by email to  General tax queries and comments can be discussed by telephoning +44 (0)131 347 0292.

    Data Protection Act

    As these enquiries are documented with the name of the caller, the Data Protection Act, 1998 applies. As a result individuals who use the service will be deemed to:

    • be aware of the purpose for which the recorded details are to be used (see "Quality Control" above);

    • have given their consent to the recording and processing of these details as described above; and

    • be aware that the data controller is The Institute of Chartered Accountants of Scotland. 

    Contact Details

    For technical queries email  For tax technical queries please email

    Please note:  

    The Technical Query Service seeks to be as helpful as possible but it is not, and is not intended to be, a substitute for members' own professional judgement, for independent research or for professional advice. Members (and/or their clients) are therefore advised to conduct further research or obtain professional advice where they consider this appropriate. 

    The views expressed are the personal views of the sender and should not be taken necessarily to represent the views of the Institute.

    Neither the Institute nor its staff are liable for breach of contract, negligence (including negligent misstatement) or otherwise for:

    • any loss resulting from any error, omission or inaccuracy in the information supplied; or

    • any loss resulting from any act done (or not done) in the reliance on the information supplied.

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