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Governance

Welcome to the Governance Homepage. The links below will take you to information about the Institute's structure and the way it works.


History of the Institute

The Institute of Chartered Accountants of Scotland (ICAS) is the world's first professional body of accountants, receiving its Royal Charter in 1854. It was the first to adopt the designation "Chartered Accountant" and the designatory letters "CA".


Royal Charter

The Institute's Royal Charter was reconstituted in 1951 and it provided for the Institute's affairs to be directed and overseen by a ruling Council. The Council is headed by a team of three office bearers and also comprises nineteen electoral area members, two open seat holders, three public interest members and two recently qualified members.

Further information about the Council members is given in their profiles:


Annual Review

The ICAS Annual Review and Financial Statements are available online and can be downloaded in pdf format:


Council Minutes

View summaries of ICAS Council Minutes:


ICAS Committees

Find out more about our Committees:


Register of Interests

Council Members of ICAS should declare any interests that may influence, or may be perceived to influence a member’s ability to act impartially or objectively in carrying out Council business.

The Register of Interests for 2010 is now available online:


Council Elections 2010

Further details can be found here:


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