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SATER

The Scottish Accountancy Trust for Education and Research (SATER), registered Scottish Charity SC034836, was established in 2003. Its objectives are to promote research into, and education of accountancy, finance and management together with all subjects in any way related.

These objectives are similar to those of the Scottish Accountancy Research Trust (SART) which provided these services prior to 30 June 2005 when it was wound up and its assets transferred to SATER. SATER then took over the funding of academic research projects, initially out of the funds transferred from SART and subsequently from any donations from The Institute of Chartered Accountants of Scotland (ICAS) and other external donors. SATER also took over the operation of the SART Information Service until 1 July 2008 when it transferred into ICAS.

In 2005 SATER set up the Helen Jones Appeal Fund in memory of the young Chartered Accountant who was killed in the 7 July London bombings. Details about the Fund and the annual scholarship it provides are available here. Moffat Academy student Kirsty Barr was the recipient of the 2009 award which was awarded in June. Applications for the 2010 award are now closed.

SATER is pleased to sponsor the ICAS Annual Aileen Beattie Memorial Event. The 2010 event, entitled “Should statutory Audit be dropped and assurance needs left to the market?” was held on 28 April, and the webcast is available here.

The Trustees have set up this website to promote greater use of the Information Service and make interested parties more aware of the research work that SATER supports and the related research reports which are published The full text of some of these research reports can be downloaded for free. In addition to this, each year the Trustees publish an annual report containing SATER’s financial statements.