Public sector consultations

2024

• ICAS response: Scottish Parliament inquiry - Managing public finances in Scotland (12 August 2024)
• CIPFA LASAAC – Code changes March 2024 short term England-only measures to aid the recovery of local authority reporting and audit
• NAO consultation response - Code of Audit Practice March 2024
• DHLC Financial Reporting and Audit in Local Authorities March 2024

2023

• ICAS response: Levelling Up Committee inquiry on local audit (UK Parliament) (June 2023)
• Approach to setting tax and social security policy baselines (Scottish Fiscal Commission)

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 (March 2022)
• ICAS response to FRC: Revised guidance for recognising Key Audit Partners for local audit (March 2022)

2021

• PSAA: Consultation on the draft prospectus for  the national scheme for local auditor appointments from April 2023 (July 2021)

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