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About the Panel

The Role of the Panel

AASP has a wide-ranging remit covering accounting and financial reporting, and external auditing standards for all sectors. A substantial amount of the work of the Panel involves responding to exposure drafts, discussion papers and consultation papers on accounting and auditing standards, financial reporting and audit regulation issues. On accounting and financial reporting, this principally includes the exposure drafts and discussion documents of the Accounting Standards Board (ASB), International Accounting Standards Board (IASB) and International Public Sector Accounting Standards Board (IPSASB). On auditing standards and audit regulation issues, the Panel mainly considers guidance produced by the Auditing Practices Board (APB), International Auditing and Assurance Standards Board (IAASB), and the Public Audit Forum.

The previous Chair of AASP (Mike Hathorn) is the UK representative and Chair of the IFAC International Public Sector Accounting Standards Board. This helps CIPFA to be proactive in influencing the development of International Public Sector Accounting Standards (IPSASs).

The Panel is also responsible for the publication Accounting and Auditing Standards: A Public Services Perspective. The third revision of this booklet incorporates developments up to June 2007 and is available from the CIPFA online shop.

Panel meetings

The Accounting and Auditing Standards Panel meets three to four times a year. Meetings for 2008 have been scheduled for 6 February, 14 May and 24 September.

Current Activities

The Panel is currently working on a number of projects. They include:

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