The role of the Chief Finance Officer (CFO) occupies a critical position within the organisation including leading and directing financial strategy and operations, meeting the demands of accountable decision making and safeguarding the taxpayer's money. In a constantly changing environment it is important that the CFO has easy access to documentation that will support their continuing professional development.
This web page brings together that relevant material and complements CIPFA's broader range of CPD support.
Public sector context and needs
Penn Report - March 2023
The report, by Richard Penn, highlighted concerns around council housing subsidiary Brick By Brick and the corporate blindness of the organisation.
Financial Policy Statement - December 2022
The DLUHC policy statement sets out the government’s intentions for the local government finance settlement for the next 2 years. It provides details on council tax business rates .core spending and reserves. CIPFA has responded.
Find a local public body’s audit report, National Audit Office - December 2022
This map tool map lets you explore where auditors have issued non-standard reports locally in the NHS and local government in England.
Lessons from recent Public Interest Reports - September 2022
This new report considers the key themes from the latest set of interventions including Cultural issues and audit committee effectiveness.
Advisory note one: Understanding the challenge to local authority governance - May 2022
This note formalises key messages surrounding recent governance failures that have been identified in statutory and non-statutory reviews and public interest reports. It reinforces the good practice principles that local government bodies in the UK should adopt and signposts relevant documentation.
Local authority companies: the benefits and pitfalls - February 2022
This discussion with Nottingham City Council's Clive Heaphy and CIPFA CEO Rob Whiteman, considered the lessons learnt and how making the right choices about a company's structure, governance and finances and how to allow it to thrive while adding significant value to the communities it was designed to serve.
Lessons from recent Public Interest Reports - March 2021
This document pulls together lessons from PIR that are relevant for the sector as a whole. The audit reports are comprehensive and wide-ranging and a lesson for all local authorities.
Technical skills
Capital Risk Monitoring regime - February 2023
The slides from The Treasury management network are intended to raise awareness of the changes and future consultation from this element of the Levelling up and regeneration Bill.
The CIPFA Bulletin 12: Accounting for Infrastructure Assets, Temporary Solution - January 2023
The CIPFA Bulletin 12 – Accounting for Infrastructure Assets – Temporary Solution covers the issues to be considered regarding the temporary solution for the accounting and reporting issues relating to infrastructure assets
Update to the Code and Specifications for Future Codes for Infrastructure Assets - November 2022
The Update to the Code and Specifications for Future Codes for Infrastructure Assets (the Update) provides amended specifications on the disclosure on gross cost and accumulated depreciation for infrastructure assets. The Update allows local authorities temporary relief from disclosing gross cost and accumulated depreciation until 31 March 2025.
The CIPFA Bulletin 11: Accounting for Assets Owned by Religious Bodies and Used by Schools - October 2022
The CIPFA Bulletin 11 Accounting for Assets Owned by Religious Bodies and Used by Schools covers the issues to be considered regarding the accounting treatment of assets owned by religious bodies (church/trustees) for schools within the maintained sector.
The untapped potential of internal audit - May 2022
CIPFA's report on internal audit examines the untapped potential for the discipline in public services and how it can bring about valuable change
Consultations - May 2022
The CIPFA LASAAC Local Authority Code Board has announced an urgent consultation on temporary proposals to update of the Code of Practice on Local Authority Accounting in the United Kingdom for infrastructure assets.
Local government capital investment and borrowing: proposed measures to address risk - May 2022
Legislative measures to address excessive risk arising from local authority investment and borrowing, while supporting local freedoms for much needed investment.
CIPFA Bulletin 10: Closure of the 2021/22 financial statements - April 2022
CIPFA's Accounting and Financial Reporting Forum issues CIPFA Bulletins to assist practitioners with the application of the requirements of the Code of Practice on Local Authority Accounting in the United Kingdom (the Code), the Service Reporting Code of Practice (SeRCOP) and the Prudential Code, and to provide advice on emerging or urgent accounting issues
Leading and influencing
PWC Women in work Index - January 2023
PWC Report Women in Work Index shows progress towards gender equality at work across the OECD has been exceedingly slow over the last 10 years
Diversity Wins: How inclusion matters - May 2022
As this report shows, however, I&D is a powerful enabler of business performance. Companies whose leaders welcome diverse talents and include multiple perspectives are likely to emerge from the crisis stronger
CIPFA Mental Health and Wellbeing Hub - January 2022
CIPFA's Mental Health and Wellbeing Hub is a free online resource for anyone that needs help, information or support