Public sector

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  1. A professional judgement framework for financial reporting

    This new practical guide helps all those involved in financial reporting make professional judgements

  1. Public audit impact Scotland

    Public audit impact of COVID-19 in Scotland.

  2. Public audit deadlines COVID-19

    Public audit deadlines extension - COVID-19

  3. A professional judgement framework for financial reporting

    This new practical guide helps all those involved in financial reporting make professional judgements

  4. Health and social care integration

    Transforming health and social care in Scotland.

  5. Private companies - selecting an auditor

    The ICAS Business Policy Panel has produced a guide to audit tendering for directors of private companies.

  6. Public sector - selecting an auditor

    The ICAS Public Sector Panel has produced a new guide to audit tendering for the public sector across the UK.

  7. Why the public sector needs CAs

    ICAS speaks to Nick Bennett CA about working in and with the public sector and why it is a rewarding career choice.

  8. Auditor evaluation – ICAS guide

    ICAS has published two new guides highlighting current good practice to support the evaluation of your auditor.

  9. Concerns facing public sector CFOs

    As the role of the traditional CFO begins to evolve, CFOs in government share their priorities and concerns in a report by Big Four firm EY.

  10. Councils facing financial pressures

    Local government in Scotland: Financial overview 2017/18 presented by the Accounts Commission.

  11. Local Authority Code defers IFRS 16

    The CIPFA/LASAAC local authority accounting Code Board decides to defer IFRS 16 until 2020.

  12. Auditing diversity and equality

    Audit Scotland explains how they are promoting diversity and equality and shares examples of their findings from auditing equality in public bodies.

  13. Government accounts and student loans

    ICAS considers government accounts and the information they provide decision makers

  14. Landmark accounting for social benefits standard

    Alice Telfer outlines the new approaches to accounting for social benefits that are part of an IPSASB consultation to create a new standard.

  15. Leadership in the public sector

    ICAS and CIPFA brought together a panel of experts to consider the issues facing public sector boards and how they could learn from the private sector

  16. Social benefit accounting

    Accounting for social benefits is a complex and contentious subject, as there are a wide range of views as to when a liability should be recognized and the impact of the different approaches on the balance sheet.

  17. ICAS response to commission on local tax reform

    ICAS has responded to the Commission on Local Tax Reform to the Scottish Parliament
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