Chartered Institute of Public Finance and Accountancy


Reports and Publications

Progress Towards Professionalisation of PFM

CIPFA has published a series of case studies on the professionalisation of PFM in Lesotho, Mozambique, Nigeria and Tanzania.

Designing an Organisation Structure and Governance System
CIPFA has produced a new draft of the key issues to be taken into account in determining the most appropriate organisational structure and governance system for a Professional Accountancy Organisation seeking to extend its remit to the public sector. Download the full document here.

Designing PFM Qualifications Frameworks
Designing a PFM qualifications framework suitable for use by students in the public sector often means adapting an existing private sector orientated framework. Read CIPFA's latest guidance on the key issues to be taken into account

Negotiation in Budget Preparation
This publication examines the technical and political terrain within which budgets are negotiated and the roles of key participants. There is a brief literature search of this hitherto neglected area. Cases from Europe and Africa are presented. Budget negotiation processes are distilled and priorities for further research discussed.

Stepping Stones on the Transition from Cash to Accrual Accounting
In January 2011 the International Federation of Accountants (IFAC) published the third edition of 'Study 14 - Transition to the Accrual Basis of Accounting: Guidance for Governments and Government Entities'. Alongside that guidance CIPFA has published 'Stepping Stones on the Transition from Cash to Accrual Accounting'. This sets out a practical plan of how an entity might start the transition process, and suggests a path towards full IPSAS implementation. In doing so, the document outlines the types of issues to be resolved and tasks to be undertaken while moving through a series of milestones to reach full accrual accounting. The guidance does not attempt to re-write material which has already been published. Instead, any relevant information and background knowledge for a particular topic, contained in Study 14 and other publications, are highlighted to direct the reader to the relevant existing document. Click here to view the document.

PFM – a Whole System Approach