Guidance for charities and their advisors

There is a plethora of guidance available to charities and their advisors on accounting and auditing matters, regulatory matters and governance issues. This section of the ICAS Charities Area brings together a selection of information on these topics which is, on the whole, freely available to charities and their advisors.

Topics in this section

• Accounting guidance 

• Guidance for auditors 

• Guidance on independent examination 

• Other guidance for Scottish charities and their advisors 

• Other guidance for English and Welsh charities and their advisors  

Guidance on ICAS Rules for CAs acting for UK charities

The ICAS Charities Committee has issued:

• Guidance on ICAS Rules for CAs acting for UK charities 

The Guidance has been prepared to help members comply with the Institute's Rules when they provide accountancy related services to charities, whether they are remunerated for their services or act in a voluntary capacity. The Guidance applies to CAs acting for any UK charity.

Please note that a number of the hyperlinks within the Guide have expired. For up-to-date information on ICAS Rules and Regulations and the Code of Ethics, please visit our Regulation Section.