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
BVACOP/SORP
Events after the Balance Sheet Date (Wales and Northern Ireland) |
CAPITAL
Capital Receipt Arising from the Sale of a Service to a Third Party |
IFRS
HOUSING
Section 151 – HRA/Arms Length Management Organisations (ALMOs) |
MEMBERSHIP
PENSION FUND ACCOUNTING