responses to consultations

Recent CIPFA responses to consultation papers, exposure drafts, and discussion papers issued by government, regulatory and other bodies.

As the leading independent commentator on managing and accounting for public money, CIPFA makes a key contribution to the development of public policy affecting accounting, auditing and financial management across the public services, by monitoring, analysing and commenting upon developments and responding to discussion papers and consultation documents issued by government, regulatory and other bodies.

Our Policy and Technical team regularly issue responses, these are listed by category linking to the response text in full below.

Accounting and Auditing Standards

28-02-2014 Response to IPSASB Exposure Drafts on interests in other entities (PDF, 203 KB)

20-02-2014  Response to IPSASB Exposure Draft on  First-Time Adoption of Accrual IPSASs (PDF, 215 KB)

14-01-2014 CIPFA response to IASB discussion paper on its Conceptual Framework (PDF, 254 KB)

25-11-2013  Response to IAASB ED on Auditor Reporting (PDF, 180 KB)

14-11-2013 Response to FRC ED: Guidance on the Strategic Report (PDF, 48 KB)

13-09-2013 Response to IASB exposure draft on Leases (PDF, 188 KB)

08-08-2013 Response to IPSASB Conceptual Framework ED on Presentation (PDF, 193 KB)

25-07-3013 Response to IASB ED on amendments to IAS 19 (PDF, 173 KB)

15-07-2013 Response to IASB on Financial Instruments: Expected Credit Losses (PDF, 198 KB)

15-05-2013 Response to IAASB Consultation Paper on Audit Quality (PDF, 152 KB)

30-04-2013 Response to IPSASB Conceptual Framework ED on Elements and Recognition (PDF, 206 KB)

30-04-2013 Response to IPSASB Conceptual Framework ED on Measurement (PDF, 178 KB)

17-04-2013 Response to FRC Further Consulation on Prohibiting Direct Assistance (PDF, 107 KB)

03-04-2013 Response to IASB Clarification of Acceptable Methods of Depreciation and Amortisation. (PDF, 169 KB)

31-03-2013 Response to Consultation Paper on IPSASs and Government Finance Statistics Reporting Guidelines. (PDF, 181 KB)

28-02-2013 Response to International Valuation Standards Council on Valuation of Specialised Public Sector Assets (PDF, 152 KB)

18-02-2013 Response to IAASB on Other Information (PDF, 126 KB)

Responses to consultations in earlier years are available in the Responses to Consultations Archive.

Auditing

31-03-2011 CIPFA & Directors of Finance Submission to the Christie Commission (PDF, 151 KB)

19-12-2008 CCAB Code On Disclosure Of Audit Profitability (PDF, 10 KB)

12-01-2007 Comments on Audit Scotland’s “Review of the Audit of Best Value And Community Planning” (Word, 52 KB)

19-05-2006 CIPFA's response to Audit Commission discussion paper: World Class Financial Management (Word, 47 KB)

Central Government

31-03-2011 CIPFA & Directors of Finance Submission to the Christie Commission (PDF, 151 KB)

08-10-2010 CIPFA response to the Department for Business Innovation and Skills consultation on phasing out the Default Retirement Age (PDF, 67 KB)

12-11-2008 CIPFA response to Regulatory Budgets Consultation (Word, 55 KB)

22-09-2008 Evidence to the Calman Commission (PDF, 73 KB)

15-09-2006 Comments on Revising Government Accounting (PDF, )

Children's Services, Academies, Colleges and Universities

15-01-2014 CIPFA response to DfE on Replacement of the Education (Inter-authority Recoupment) Regulations 1994 with the Inter-authority Recoupment (England) Regulations 2013 (PDF, 76 KB)

27-11-2013 CIPFA response to FEHE ED SORP consultation (PDF, 194 KB)

12-06-2013 CIPFA response to DfE Review of School Funding Arrangements 2013-14 (PDF, 51 KB)

09-01-2012 CIPFA response to DfE/YPLA on 16-19 Funding Formula Review (PDF, 36 KB)

17-11-2011 CIPFA response on a new regulatory framework for Higher Education (Word, 136 KB)

11-10-2011 CIPFA response on School Funding Reform (PDF, 192 KB)

11-10-2011 CIPFA response to Review of Capital Funding (PDF, 102 KB)

25-08-2011 CIPFA has responded to the DfE’s consultation on the basis for the decision on the appropriate amount of Academies Funding Transfer for 2011-12 and 2012-13 (PDF, 29 KB)

Governance

12-08-2011 CIPFA’s submission to the EU on the Green Paper: The EU Corporate Governance Framework (PDF, 29 KB)

09-06-2009 CIPFA’s submission to the Committee on Standards in Public Life on the review of MPs’ expenses (PDF, 20 KB)

29-05-2009 CIPFA’s submission to the FRC on the review of the effectiveness of the Combined Code (PDF, 105 KB)

27-02-2009 CIPFA's submission to the Committee on Standards in Public Live - 12th Inquiry (PDF, 123 KB)

23-12-2008 CIPFA response to CLG consultation 'Codes of Conduct for Local Authority Members and Employees' (PDF, 80 KB)

Health

18-09-2012 The Scottish Government: Consultation on Integration of Adult Health & Social Care in Scotland (PDF, 206 KB)

11-10-2010 CIPFA response to White Paper on Equity and excellence: Liberating the NHS (PDF, 79 KB)

11-10-2010 CIPFA response to White Paper on Equity and excellence: Liberating the NHS - Supplementary Papers (PDF, 113 KB)

03-04-2008 Local Healthcare Bill Consultation - CIPFA's Response (PDF, 22 KB)

08-02-2008 CIPFA Scotland's response to "Independent Examination Of Proposals for Major Change in NHS Services" (PDF, 20 KB)

22-06-2007 Options for the Future of Payment by Results 2008/9 to 2010/11 (PDF, 63 KB)

Local Government

10-01-2014 CIPFA response to the Welsh Government on the proposed revocation and remaking of the Accounts and Audit (Wales) Regulations (SI 2005/368)(amended) (PDF, 177 KB) 

26-09-2012 CIPFA response to FRC stewardship code consultation (PDF, 62 KB)

12-09-2012 The Scottish Government: Consultation on Integration of Adult Health & Social Care in Scotland (PDF, 206 KB)

11-09-2011 CIPFA Response to Draft Local Audit Bill Consultation (PDF, 90 KB)

25-10-2011 CIPFA Response to CLG Consultation on Localising support for council tax in England (PDF, 31 KB)

25-10-2011 CIPFA Response to CLG Consultation on Localisation of Business Rates (PDF, 32 KB)

13-06-2011 CIPFA response to the HM Treasury consultation on the Fair Deal policy (PDF, 93 KB)

31-03-2011 CIPFA & Directors of Finance Submission to the Christie Commission (PDF, 18 KB) 

03-03-2011 CIPFA response to the HM Treasury consultation on the discount rate used to set unfunded public service pension contributions (PDF, 80 KB)

Pensions

03-02-2014 CIPFA Response to Scottish LGPS Governance Consultation (PDF, 247 KB)

18-11-2013 CIPFA Response to Consultation on Pooling of LGPS Funds (PDF, 193 KB)

26-08-2013 CIPFA response to DCLG Call for Evidence on Future structure of the Local Government Pension Scheme (PDF, 260 KB)

30-08-2013 CIPFA response to DCLG Scheme Governance Discussion Paper (PDF, 176 KB)

04-12-2012 CIPFA response to DCLG Investments in Partnerships Consulation (PDF, 221 KB)

Professional Regulation

31-03-2011 CIPFA & Directors of Finance Submission to the Christie Commission (PDF, 18 KB)

12-04-2010 Independent Budget Review - CIPFA Submits Evidence (PDF, 471 KB)

08-12-2003 IFAC Exposure Draft 'Proposed Statements of Membership Obligations' (PDF, 16 KB)

20-11-2003 Response to the IFAC Exposure Draft: Proposed Revised Code of Ethics for Professional Accountants (PDF, 19 KB)

18-09-2003 Response to the Review of the Regulatory Regime of the Accountancy Profession: Legislative Proposals (PDF, 18 KB)

Social Housing

15-01-2014 CIPFA Response to Rents for Social Housing (PDF, 100 KB) 

15-01-2014 CIPFA Response to leaseholder on Protecting Council Leaseholders (PDF, 76 KB)

17-05-2012 Right To Buy And One-For-One Replacement (PDF, 28 KB)

07-02-2012 Consultation on the draft determinations to implement self-financing for council housing (PDF, 34 KB)

07-02-2012 Reinvigorating Right to Buy and one for one replacement (PDF, 39 KB)

24-11-2011 CIPFA’s response on Streamlining council housing asset management (PDF, 32 KB)

23-12-2010 CIPFA’s response to the Draft HRA Subsidy Determination 2011/12 Consultation (PDF, 26 KB)

Treasury Management

02-02-2011 CIPFA response to European Commission review of MiFID (PDF, 43 KB)

30-09-2009 Response to Communities and Local Government Select Committee - Local Authority Investments (PDF, 83 KB)

10-01-2007 CIPFA’s response to the Draft Capital Finance Amendments Regulations issued by DCLG (PDF, 14 KB)

05-10-2006 Response to Housing Corporation Consultation Paper: Treasury Management by Housing Associations (PDF, 19 KB)

Other

19-09-2013 The Commission on Public Service Governance & Delivery: A Five Point Blueprint for Public Service Reform in Wales (PDF, 459 KB)

08-05-2013 CIPFA submission of follow up evidence to the National Assembly for Wales' Asset Management Inquiry (PDF, 93 KB)

16-01-2013 CIPFA response to the Finance Committee of the National Assembly for Wales' Inquiry into Asset Management (PDF, 498 KB)

26-11-2012 Charities and investment matters: Consultation response (PDF, 82 KB)

25-05-2012  Response to Charities Act Review - Reporting & accounting requirements for charities (PDF, 70 KB)

09-01-2012  CIPFA response to DfE/YPLA on 16-19 Funding Formula Review (PDF, 36 KB)

17-11-2011  CIPFA response on a new regulatory framework for Higher Education (PDF, 32 KB)

29-10-2011  CIPFA response to IESBA Exposure Draft on IES 1 (PDF, 183 KB)

11-10-2011  CIPFA response on School Funding Reform (PDF, 192 KB)