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  • Public sector consultations

    Updated date: 14 October 2026

    View the latest public sector responses from ICAS.

    Categories:

    • Public sector
    • Consultations and responses
  • A professional judgement framework for financial reporting

    Updated date: 16 May 2025

    This practical guide, updated in 2016, helps all those involved in financial reporting make professional judgements.

    Categories:

    • Public sector
    • Business
  • Selecting your auditor

    Updated date: 21 January 2025

    The following document centres on audit tender and provides a guide with good practice and key tips to assist audit committees (or equivalents) get the quality audit they require.

  • Categories:

    • Public sector
    • Audit and assurance
  • Public sector consultations 2024

    Updated date: 17 December 2024

    The following documents centre on ICAS' consultations in relation to public sector from 2024. Read on for more key information on these consultations.

    Categories:

    • Public sector
    • Consultations and responses
  • ICAS evidence to the Scottish Parliament: Impact of COVID-19 on local government's financial sustainability

    Updated date: 10 December 2024

    The Scottish Parliament’s Local Government and Communities Committee reviewed the impact of COVID-19 on the financial sustainability of local government in Scotland. ICAS responds to this in the following document.

    Categories:

    • Public sector
  • Evaluating your auditor

    Updated date: 13 November 2024

    The following two documents centre on private companies (SMEs) and publicly funded, third sector and not-for-profit bodies by providing good practice and key tips.

    Categories:

    • Public sector
    • Audit and assurance
  • Guidance for directors of private companies

    Updated date: 13 November 2024

    Learn more on ICAS' guidance on roles and responsibilities of executive and non executive directors.

    Categories:

    • Public sector
  • Accountability map - UK and Scottish public finances

    Updated date: 1 November 2024

    Guide presenting a high-level overview of the UK and Scottish public finances.

    Categories:

    • Public sector
  • Government accounting (1991)

    Updated date: 20 September 2024

    This report, published in 1991, is a guide to central government financial planning, control and reporting.

    Categories:

    • Research
    • Public sector