Sarah Sheen

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Sarah Sheen is CIPFA's technical manager, local government finance reporting

Recent articles

Auditing the auditors

CIPFA analysis highlights a number of areas for improvement in the local audit framework.
The value of local authority accounts and audit

Valuing pensions and property, plant and equipment has emerged as one of the biggest issues for... Read more
From crisis management to long-term resilience

The Covid-19 pandemic is likely to have a long-lasting impact on governance and financial... Read more
CIPFA/LASAAC local authority accounting code consultation

CIPFA/LASAAC are seeking comments on a raft of issues in the 2021/22 local authority accounting... Read more
To have and to leasehold: accounting for leases

Consultations on changes to local authorities’ accounting code include a substantial change to... Read more
Your views wanted on council code

Two new standards and other changes to the local authority accounting code have practical and... Read more
The road to the code

The biggest changes in local authority accounting rules for 2016/17 are to the main financial... Read more
Setting the standard

Councils coped well with the first year of accounting under IFRS – an impressive achievement in... Read more

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