Chartered Institute of Public Finance and Accountancy




 

Technical FAQs

A proportion of the queries received by the Technical Enquiry Service can be resolved by reference to model responses. It may be worth referring to this section before contacting us if your question is likely to be topical. The questions are divided into seven categories: audit; BVACOP/SORP; capital accounting; IFRS; pension fund accounting; housing; professional requirements for CIPFA members working in private practice. More frequently asked questions will be added to this section as they are identified.

These questions cover accounting issues relating to local government in England and Wales. There is a separate set of questions relating specifically to Scotland at the CIPFA in Scotland site.

AUDIT

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15-07-2009

External Audits of Companies

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11-05-2009

Co-options to Audit Committees

BVACOP/SORP

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08-02-2010

Senior Officer Remuneration

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24-08-2009

Events after the Balance Sheet Date (Wales and Northern Ireland)

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24-08-2009

PFI Arrangements under SORP 2009

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11-05-2009

Financial Guarantees

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11-05-2009

Financial Instruments

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11-05-2009

Operating Leases [2]

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11-05-2009

Operating Leases

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11-05-2009

Unused Office Accommodation

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11-05-2009

Abbreviated Accounts

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11-05-2009

Accounting for Foundation Schools

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11-05-2009

Business Improvement District (BID) Revenue Account

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11-05-2009

Private Finance Initiative (PFI) Development Costs

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11-05-2009

FRS17 - treatment of pensions 'backfunding'

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11-05-2009

Section 137 Limits

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11-05-2009

Local Authority Business Growth Incentive Grant

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11-05-2009

Repayments of RSG/NNDR

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11-05-2009

Landfill Allowances Trading Scheme

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11-05-2009

Non-Domestic Rate Creditors

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11-05-2009

Cost of Redundancies

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11-05-2009

Freedom of Information Act Costs

CAPITAL

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11-05-2009

Minimum Revenue Provision

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11-05-2009

Revaluations on Disposal of Fixed Assets

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11-05-2009

Revaluation Reserve

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11-05-2009

Prudential Indicators/Borrowing Plans

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11-05-2009

Identification of Credit Arrangement

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11-05-2009

Intangible Assets

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11-05-2009

Capital Receipt Arising from the Sale of a Service to a Third Party

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11-05-2009

Refunds on Capital Expenditure

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11-05-2009

Surplus Assets

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11-05-2009

Joint Venture Company

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11-05-2009

Land Swap

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11-05-2009

Highway Infrastructure Asset Valuation

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11-05-2009

FRS15 - Demolition Costs

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11-05-2009

Government Grants Deferred Account

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11-05-2009

Capital Expenditure regarded as 'De-Minimis'

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11-05-2009

Staffing Costs

IFRS

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11-05-2009

IFRS Implementation in Local Authorities

HOUSING

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11-05-2009

FRS17 – HRA/Arms Length Management Organisations (ALMOs)

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11-05-2009

Section 151 – HRA/Arms Length Management Organisations (ALMOs)

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11-05-2009

Disabled facility adaptations

MEMBERSHIP

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11-05-2009

External Audits of Registered Charities

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11-05-2009

Professional Indemnity Insurance

PENSION FUND ACCOUNTING

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11-05-2009

Withholding Tax on Dividends

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11-05-2009

Forward Currency Contracts