The Institute of Chartered Accountants of Scotland (ICAS) awards the CA (Chartered Accountant) designation and runs a public member register. ICAS is both a Recognised Supervisory Body and a Recognised Qualifying Body on the FRC’s lists, so it can register and supervise statutory auditors and award the audit qualification; it is Scotland-rooted but global in reach. ICAS membership (CA) is the verification signal behind the unprotected title; audit work additionally requires audit registration.
Sources & verification
- ICAS is one of the four Recognised Supervisory Bodies and one of the five Recognised Qualifying Bodies recognised by the FRC for statutory audit, source, Last verified 2026-10-14
Verified reference information, not professional, medical, legal or careers advice. Regulations change; always check the cited primary source before relying on it.