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Sarah Sheen
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CIPFA's technical manager, local government finance reporting
Recent articles
Big changes for local authority leases
The deadline to meet leasing standard IFRS 16 is looming, but the work is worth it.
Right on time makes sense for accounts
Returning to cash accounting would be a backwards step, writes CIPFA’s Sarah Sheen.
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...
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From crisis management to long-term resilience
The Covid-19 pandemic is likely to have a long-lasting impact on governance and financial...
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CIPFA/LASAAC local authority accounting code consultation
CIPFA/LASAAC are seeking comments on a raft of issues in the 2021/22 local authority accounting...
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To have and to leasehold: accounting for leases
Consultations on changes to local authorities’ accounting code include a substantial change to...
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Your views wanted on council code
Two new standards and other changes to the local authority accounting code have practical and...
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The road to the code
The biggest changes in local authority accounting rules for 2016/17 are to the main financial...
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Setting the standard
Councils coped well with the first year of accounting under IFRS – an impressive achievement in...
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CIPFA latest
CIPFA, LGA and Solace call for local government finance overhaul
Social care system must break free from ‘crisis-cash-repeat’ – CIPFA
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