Technical resources

Sustainability Reporting in the Public Sector: Purpose, Scope and Fundamentals

As IPSASB undertakes research and scopes three sustainability reporting projects, our roundtable of experts with a strong interest in public sector sustainability reporting explored the key issues.

Public Audit Forum's consultation on Practice Note 10

Read ACCA's submission on the proposed updates to the statement of recommended practice on the audit of financial statements and regularity of public sector bodies in the UK

IPSASB consultation paper on Advancing Public Sector Sustainability Reporting

This submission is made jointly by the Association of Chartered Certified Accountants (ACCA) and Pan African Federation of Accountants (PAFA).

The role of public procurement in supporting SMEs towards sustainable recovery

Online event on the role of public procurement in supporting SMEs towards sustainable recovery

Accounting for Trust in Governmental Reporting

An ACCA-sponsored report written by Dr. Ekaterina Svetlova and Dr. Silvia Pazzi from the University of Leicester calls on governmental financial planners to make government reporting more accessible, engaging and technologically advanced

ACCA’s Public Sector Roundtables: Continuing Two Important Conversations with the Experts

As part of the 10th-annual Virtual Public Sector Conference (VPSC), ACCA’s Public Sector Team convened two roundtables to continue conversations from our VPSC with a number of expert participants.

Comprehensive Spending Review 2020

Following the government’s announcement that the multi-year spending review would be postponed in favour of a one-year review period, ACCA will be resubmitting evidence to the Treasury

FCA regulated fees and levies: Rates proposals 2020/21 (CP20/6)

ACCA response to FCA consultation on regulated fees and levies rate proposals for 2020/21

PSAB consultation on reviewing approach to IPSAS

ACCA welcomes the opportunity to comment on the consultation paper issued by PSAB on Reviewing PSAB’s Approach to International Public Sector Accounting Standards. The ACCA Public Sector Global Forum, staff experts and broader ACCA stakeholders have considered the matters raised and their views are represented in the following. The Public Sector Accounting Board (PSAB) has clearly undertaken a thorough review of the role of International Public Sector Accounting Standards (IPSAS). To read in full, please download the consultation response.

International Public Sector Conference 2019: papers

Here we present the three successful papers submitted for the ACCA International Public Sector Conference 2019.

Technical factsheet: accounting and tax treatment of IR 35 deductions in the public sector

The guidance explores whether or not to show the income in the company accounts as net or gross and provides a preferred accounting treatment of the transactions together with journal entries.

ACCA–CA ANZ Response to IPSASB’s 2019 – 2023 Work Plan

This submission is made jointly by Chartered Accountants Australia and New Zealand and the Association of Chartered Certified Accountants under their strategic alliance.

Public sector and IR35 suppliers

Guidance to share with clients who operate in the public sector

ACCA response to IPSASB Exposure Draft 63, Social Benefits

ACCA response to an Exposure Draft issued for comment by the International Public Sector Accounting Standards Board (IPSASB) in October 2017.

Greater Bay Area Opportunities - Capitalising Hong Kong's Unique Edge

ACCA Hong Kong's recommendations for the HKSAR Government.

Public sector conference 2018

The 8th International Public Sector Conference took place in Singapore at the One Farrer Hotel on 1 and 2 March. The conference was organised by ACCA with our co-organiser the Singapore Accountancy Commission (SAC) with focus on ‘the digital public sector.

IPSAS implementation: current status and challenges

This report examines the progress being made, as well as the current challenges faced, with the implementation of International Public Sector Accounting Standards.

Drivers of change for the public sector

On 26 September 2017 ACCA and the Estonian Presidency of the Council of the EU held an event: 'Drivers of change for the public sector: Bringing governments closer to citizens and businesses in a digital age through ethics and trust'. Read the event report and watch the highlights.

50 drivers of change in the public sector

This report forms part of the ACCA Professional accountants – the future series and focuses exclusively on identifying the 50 drivers of change that are expected to have an impact on the public sector and how professional accountants will need to continue to play a pivotal role in the decade ahead.

Budget Submission 2017/18. Issued by the Financial Secretary Hong Kong

Budget Submission 2017/18. Issued by the Financial Secretary, Hong Kong

Smarter cities, simpler cities: Accounting for the city of the future - spotlight on India

This report explores what is meant by a 'smart city', smart city adoption globally and the role professional accountants play in the journey a city undertakes to becoming 'smart'.

HM Gov consultation - Business rates: delivering more frequent revaluations

ACCA urges the Government to reconsider whether delivering more frequent revaluations would be of benefit in the current economic climate.

Setting high professional standards for public services around the world

This report updates ACCA’s policy positions on a range of themes for public services.

Consolidated government accounts

Whole of Government accounts are critical to government transparency. In this report, ACCA examines how widely they are used.

Technical factsheet 192: Alternative dispute resolution (ADR)

The purpose of this factsheet is to provide guidance in respect of alternative dispute resolution (ADR) and the changes currently taking place in the UK.

Sustainable healthcare systems: an international study

This report reveals how well the existing healthcare systems in 11 countries are coping with the challenges of changing demographics and technological and economic change.

Work of the Communities and Local Government Committee

Written evidence from ACCA for the Communities and Local Government Select Committee’s Inquiry.

ACCA's public sector agenda for 2015

Gillian Fawcett, ACCA's head of public sector, describes ACCA's public sector agenda for 2015.

Hong Kong Budget Submission 2016/17

Budget Submission 2016/17. Issued by the Financial Secretary, Hong Kong

Smart budgeting: integrating financial and strategic planning for outcomes

This report from the New Local Government Network (NLGN) in association with the ACCA and Mazars recommends radical changes to the way local government approaches the budgeting process.

The ACCA international public sector conference 2014

Video presentations from the 2014 conference explore the theme 'putting finance into politics'.

Updating the PEFA performance measurement framework

Comments from ACCA to the PEFA Secretariat.

Simplifying and streamlining statutory annual report and accounts

Comments from ACCA to HM Treasury.

Reforming Local Government

Comments from ACCA Cymru/Wales to the Welsh Government.

Governance in the public sector

In this video presentation, Gillian Fawcett, head of public sector, reflects on the role of ‘good governance’ in public services.

Whole of government accounts: who is using them?

This is the first stage of a two-part study that begins to explore whether transparency is currently being achieved and whether essential user information needs are being met. It will provide new insights into the external drivers needed to promote consolidated financial reporting by governments. This report summarises the key issues from a comparative study and suggests ideas for future research. It sets out the historical context of consolidated public sector accounts reforms in the five countries and present a review of the literature.

IPSASB strategy consultation

Comments from ACCA to the International Public Sector Accounting Standards Board.

Building civil service skills for the future

Written evidence from ACCA to the Public Administration Select Committee’s Inquiry: Building Civil Service Skills for the Future.

Local government audit

Comments from ACCA to the Department for Communities and Local Government.

Breaking out: public audit’s new role in a post-crash world (an English perspective)

This paper summarises an ACCA roundtable in Westminster in April 2014, discussing audit and accountability.

Reporting service performance information

Comments from ACCA to the International Public Sector Accounting Standards Board.

The ACCA Global Forum for the Public Sector

Promoting effective public financial management.

The future governance of the International Public Sector Accounting Standards Board

Comments from ACCA to the IPSASB Governance Review Group.

Breaking out: public audit’s new role in a post crash world

In this paper, contributors from Scotland to Bhutan are upbeat as they reflect on their role in accountability and improving public services. They also speak about improving public engagement and strengthening scrutiny and public service effectiveness.

Key issues and challenges facing an international financial professional

Kevin Ross from Infrastructure UK presented on `Key Issues and Challenges Facing an International Financial Professional`.

Towards implementing European Public Sector Accounting Standards (EPSAS) for EU member states: public consultation on future EPSAS governance principles and structures

Comments from ACCA to Eurostat.

Consolidated financial statements (ED 49)

Comments from ACCA to the International Public Sector Accounting Standards Board (IPSASB)

First time adoption of accruals basis international public sector standards (ED 53)

Comments from ACCA to the International Public Sector Accounting Standards Board (IPSASB)

Separate financial statements (ED 48)

Comments from ACCA to the International Public Sector Accounting Standards Board (IPSASB)

Global perspectives on methods of healthcare funding

This paper brings together the views of senior ACCA members around the world on how different healthcare systems are funded.