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Public sector consultations

Open consultations

There are no open consultations at present.

If you would also like to join our e-consultation group for public sector topics or share views on emerging issues, please email us stating your areas of expertise and interest.

Responses

2020

  • Scottish Parliament Inquiry: Impact of Covid-19 on the financial sustainability of local government in Scotland (4 September 2020)
  • Scottish Parliament Inquiry: Pre-budget scrutiny 2021/22 (5 August 2020)
  • Audit Scotland Code of Practice 2020 April 2020 (23 April 2020)

2019

  • Review of local authority financial reporting and external audit
  • NAO Draft Code of Audit Practice
  • Call for evidence on the long-term sustainability of local government
  • Draft amendments to FRS 102 - multi-employer defined benefit plans (FRED 71)

2018

  • Code of Practice on Local Authority Accounting in the United Kingdom: Consultation on IFRS 16 Leases - ICAS response
  • IPSASB – Response to proposed strategy and work plan 2019-23
  • IPSASB - Response to Consultation Paper on Exposure Draft 63 - Social Benefits

2016

  • ICAS response to Scottish Government consultation on Government Expenditure & Revenue Scotland (GERS) 2015-16
  • ICAS response to IPSASB consultation on 'Recognition and Measurement of Social Benefits'

2015

  • ICAS response to Audit Scotland's consultation on the 'Code of Audit Practice 2015'
  • ICAS response to Scottish Parliament's Finance Committee on Preventative Spend call for evidence
  • ICAS response to the CIPFA LASAAC consultation 'Telling the Story'
  • ICAS response to competitive and fair taxation in Scotland
  • ICAS response to commission on local tax reform
  • ICAS response to consultation – Higher Education Governance Bill
  • Call for evidence - Scottish Parliament audit and accountability arrangements

2014

  • FRC Regulation of Auditors of Local Public Bodies - October 2014
  • CIPFA Simplification of Accounts - September 2014
  • Scottish Government - Women on Board - July 2014
  • IPSASB Strategy Consultation
  • DCLG - Local Audit 2014
  • IPSASB RPG Service Performance Reporting
  • Scottish Parliament Inquiry into the Procedures for Considering Legislation
  • European Commission VAT treatment of public bodies and exemptions in the public interest - April 2014
  • OECD - International Public Sector Accounting Standards Board (IPSASB) Governance Review
  • Housing SORP Response - February 2014

2013

  • Future of Local Audit: Consultation on Secondary Legislation (Department for Communities and Local Government) - 20 December 2013
  • The Audit of Housing Associations in the UK: Proposed Practice Note 14 (Revised) (Financial Reporting Council) - 25 October 2013
  • Accounting for Further and Higher Education - Statement of Recommended Practice consultation (SORP Board) - 17 November 2013
  • Local Authority Accounting Regulations 2013 (Scottish Government) - 4 October 2013
  • Simplification of Local Government Accounts survey (LASAAC) - 29 May 2013

2012

  • Better Regulation Bill (Scottish Government) - 26 October 2012
  • Draft Local Audit Bill (Department of Communities and Local Government) - 31 August 2012
  • Reporting on the Long Term Sustainability of a Public Sector Entity's Finances (International Federation of Accountants) - 29 February 2012
  • Reporting service performance information (International Federation of Accountants) - 13 April 2012
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