View the latest public sector responses from ICAS.
ICAS response to the Scottish Parliament inquiry on managing public finances in Scotland (August 2024)
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2024
ICAS response to CIPFA LASAAC – Code changes March 2024 short term England-only measures to aid the recovery of local authority reporting and audit
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NAO consultation response - Code of Audit Practice March 2024
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Department for Levelling-up Housing and Communities (DHLC) Financial Reporting and Audit in Local Authorities
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2023
ICAS response: Levelling Up Committee inquiry on local audit
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ICAS response to the Scottish Fiscal Commission approach to setting tax and social security policy baselines
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2022
ICAS response to CIPFA LASAAC: Emergency proposals for the update of the 2021/22 Code of Practice on Local Authority Accounting in the United Kingdom
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ICAS response to FRC: Revised guidance for recognising Key Audit Partners for local audit
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2021
PSAA: Consultation on the draft prospectus for the national scheme for local auditor appointments from April 2023
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2020
Scottish Parliament Inquiry: Impact of Covid-19 on the financial sustainability of local government in Scotland
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2019
Review of local authority financial reporting and external audit
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NAO Draft Code of Audit Practice
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Call for evidence on the long-term sustainability of local government
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Draft amendments to FRS 102 - multi-employer defined benefit plans (FRED 71)
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2018
ICAS response Code of Practice on Local Authority Accounting in the United Kingdom: Consultation on IFRS 16 Leases
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IPSASB – Response to proposed strategy and work plan 2019-2023
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IPSASB - Response to Consultation Paper on Exposure Draft 63 - Social Benefits
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2016
ICAS response to Scottish Government consultation on Government Expenditure & Revenue Scotland (GERS) 2015-16
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2015
ICAS response to Scottish Parliament's Finance Committee on Preventative Spend call for evidence
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ICAS response to the CIPFA LASAAC consultation 'Telling the Story'
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ICAS response to competitive and fair taxation in Scotland
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ICAS response to commission on local tax reform
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ICAS response to consultation – Higher Education Governance Bill
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2014
FRC Regulation of Auditors of Local Public Bodies
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CIPFA Simplification of Accounts
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Scottish Government - Women on Board
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IPSASB Strategy Consultation
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DCLG - Local Audit
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IPSASB RPG Service Performance Reporting
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Scottish Parliament Inquiry into the Procedures for Considering Legislation
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European Commission VAT treatment of public bodies and exemptions in the public interest
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OECD - International Public Sector Accounting Standards Board (IPSASB) Governance Review
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Housing SORP Response 2014
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2013
Future of Local Audit: Consultation on Secondary Legislation (Department for Communities and Local Government)
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The Audit of Housing Associations in the UK: Proposed Practice Note 14 (Revised) (Financial Reporting Council)
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Accounting for Further and Higher Education - Statement of Recommended Practice consultation (SORP Board)
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Local Authority Accounting Regulations 2013 (Scottish Government)
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Simplification of Local Government Accounts survey (LASAAC)
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2012
Better Regulation Bill (Scottish Government)
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Draft Local Audit Bill (Department of Communities and Local Government)
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Reporting on the Long Term Sustainability of a Public Sector Entity's Finances (International Federation of Accountants)
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Reporting service performance information (International Federation of Accountants)
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