Charities SORP

Application guidance for charity accounting

Christine Scott

Convenor’s profile - professional, audit and technical engagement strand

Christine is one of two convenors for the professional, audit and technical engagement strand.  She is the SORP engagement partner nominee for ICAS.  Christine is Head of Charities and Pensions at ICAS and is a member of CIPFA.

ICAS is a professional accountancy body for more than 23,000 members who work in the UK and in more than 100 countries around the world.  ICAS members have all achieved the internationally recognised and respected CA qualification (Chartered Accountant).  ICAS currently has around 3,000 students striving to become the next generation of CAs.

Almost two thirds of the working membership of ICAS work in business and in the not for profit sector.  The others work in accountancy practices ranging from the Big Four in the City to the small practitioner in rural areas of the country.

ICAS members have a long history of involvement with the charities sector, as charity trustees, finance directors, advisers and volunteer independent examiners and in other roles.

ICAS has a Charities Panel which supports its thought leadership, policy and technical work on charities.

All members of the Panel are charity specialists with combined expertise in charity reporting and accounting, audit, independent examination, trusteeship, governance, regulation, financial management, taxation and law.

Christine has a background in public sector audit and has led ICAS’ policy work on charities since she joined in 2004.  She established the ICAS Charities Committee, the Panel’s predecessor, in 2008.

Christine has a track record of contributing to the development of requirements and guidance for charities and their advisers on technical accounting and related matters.  This has involved influencing decision-makers and also developing original ICAS material for its members which is available, in the public interest, on the ICAS website (  She was also a member of the FRC working party responsible for producing the latest edition of Audit Practice Note 11: The audit of charities in the United Kingdom (November 2017).

In her capacity as Head of Pensions at ICAS, Christine is a member of the Pensions SORP-Working Party which prepares the Pensions SORP on behalf of the relevant SORP-making body, the Pensions Research Accountants Group.