Responding to COVID-19: insight, support and guidance

Scottish FAN 2013 14 closedown review and audit process


This event reviewed Scottish authority experiences of the 2013/14 year end closedown and issues arising during the audit process.

The event addressed:

  • 2013/14 Audit Process
  • Faster Closedown: A Statement Preparer’s Viewpoint  
    Glasgow City Council provided an insight into how they brought forward the submission of the unaudited accounts to the end of May
  • Faster Closedown: External Auditor Viewpoint
    Grant Thornton explained how, through joint changes to working practices, Oldham Council managed to ensure the annual accounts were audited and approved by the end of May
  • Focus on the Message: Clear and Concise
    Grant Thornton provided valuable advice on how to simplify and de-clutter the annual accounts
  • Overview of the Code 15/16 Invitation To Comment
    A key element being implementation of IFRS 13 Fair Value Measurement
  • Technical Update
    Latest news and developments affecting Scottish local government
  • Local Authority Accounts Regulations 2014
    Expected authority actions following implementation of the new regulations

The event materials are provided for download.


PDF 1233 KB

Download now