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The income threshold requiring a full audit for Scottish charities is set to double from £500,000 to £1 million, significantly reducing the administrative and financial burden on the sector. Secondary legislation has been laid in the Scottish Parliament which, if approved by MSPs, will t

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The Institute of Chartered Accountants of Scotland (ICAS) has announced the appointment of Gail Boag as its new chief executive officer, effective 1 January 2026. Ms Boag, who currently serves as the institute's executive director learning and market development, will make history as the first femal

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Investors in new stocks & shares ISAs ramped up their contributions in the third quarter of 2025, according to data from Scottish Friendly. The data shows that contributions to new ISAs increased by 13% quarter-on-quarter in Q3, despite the ongoing squeeze on household finances.

bdo
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BDO LLP has announced a new regional managing partner for Scotland. Audit partner Mark McCluskey takes over the role and will oversee the 200-strong team in Edinburgh and Glasgow across four core business areas – audit, tax, deals and consulting, risk & outsourcing (CRO).

rsm
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Scotland’s luxury and mid-market hotels enjoyed a rise in occupancy, room rates and profits in August year-on-year, with budget hotels also seeing growth in room rates and profits, despite a slowdown in the wider UK market, RSM Hotels Tracker: Focus on Asset Classes has revealed. The data, whi

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