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ICAS is an educator, examiner, regulator, thought leader and professional body for more 19,000 CAs.
Ensuring the highest professional and ethical standards lies at the heart of the ethos of our organisation.
ICAS is a thought leader in accountancy, finance and business. We aim to be at the heart of the debate on these issues always putting the public interest first.
ICAS is a provider of lifelong continuing professional development through courses and qualifications for our members and the wider business community.
ICAS aims to be at the heart of the news which matters for CAs striving to build the public profile of our organisation as one of the leading professional bodies in the world.
ICAS provides highly valued information resources to our members to allow them to access the detailed knowledge they require to deliver their work to the highest standards.
Please click the titles below to reveal useful links to information, guidance and organisations involved with the charity sector.
OSCR home page
OSCR publications and guidance home page
Anti-fraud strategy
Charity reogranisation guidance
Guidance for charity trustees
Guidance on annual monitoring arrangements
Meeting the charity test guidance
OSCR eNewsletter sign up
Receipts and payments work pack
References in documents guidance
SCIO web page
SCIOs: A Guide
Whistleblowing guidance
Charity Commission home page
Charity Commission guidance home page
Charitable purposes and public benefit
Charities and reserves (June 2010)
Charities and risk management: a guide for trustees (June 2010)
CIO web page
Fifteen question trustees need to ask (December 2012)
How and when to report an issue to the Charity Commission
Information about the Charities Act 2011
Information about the impact of Companies Act 2006
Internal financial controls for charities (June 2010)
Managing financial difficulties and insolvency in charities (June 2010)
Charity Commission for Northern Ireland home page
CCNI guidance home page
Charities SORP documents
APB Practice Note 11: The audit of charities in the United Kingdom (March 2012)
Guidance for independent examiners (England and Wales only)
Guidance for trustees on independent examination (England and Wales only)
OSCR Guidance for trustees and independent examiners (Scotland)
Scotland
OSCR guidance on Scottish charity accounting (periods commencing on, or after, 1 April 2011)
Guidance for CAs acting for Scottish charities (periods commencing before 1 April 2011)
Church of Scotland: Accounts Guidance (Finance Resources)
Scottish Government charities pages
England and Wales
CC15b - Charity Reporting and Accounting (April 2009)
Company law
Scottish charity law
Charities and Trustee Investment (Scotland) Act 2005
The Charities Accounts (Scotland) Regulations 2006
The Charities Accounts (Scotland) Amendment Regulations 2010
English charity law
Charities Act 2011
Charitable Companies Audit and Group Accounts Provisions Order 2008
Charities (Accounts and Reports) Regulations 2008
Association of Charity Independent Examiners (ACIE)
Association of Chief Executives of Voluntary Organisations (ACEVO)
Association of Church Accountants and Treasurers (ACAT)
Cabinet Office - Big Society pages
Charities Direct
Civil Society
Charity Finance Directors' Group
Charity Law Association
Charity Tax Group
Charity Times
Charity Trustee Networks
Ecclesiastical - Risk guide for charities undertaking structural change
GuideStar UK
HMRC - charities and community amateur sports clubs
Institute of Fundraising
Institute of Fundraising - Northern Ireland
Institute of Fundraising - Scotland
National Council for Voluntary Organisations (NCVO)
Pilotlight
Pilotlight Scotland
Scottish Council for Voluntary Organisations (SCVO)
Scottish Charity Finance Directors' Group
Third Sector News