Accounting within local and central government is a specialist area that requires expertise and an understanding of the sector. On this page you can access a range of articles, books and online resources providing quick links to practical guidance and background knowledge.
Online articles
The library provides access to a range of articles in full text from leading business, finance and management journals.
You will need to be logged-in to the website to gain full access to the range of articles available online.
Useful links
ICAEW
Public Sector Group
The special interest group provides practical support to chartered accountants within the sector. It offers news updates, technical guidance and publications, as well as conferences and seminars.
Guidance
Government Financial Reporting Manual
Technical accounting guide for the preparation of annual accounts by various government departments and entities. The manual includes practical examples and guidance.
Government Internal Audit Standards (GIAS)
Good practice guidance plus full text of the standards that are used by accounting officers in government.
Government Resources and Accounts Act 2000
The full text of the legislation that established the whole government accounting programme.
Managing resources
Series of guides on resource-based financial management. Topics include:
- guidance on implementation;
- analysing resource accounts;
- reporting to the board;
- accountability;
- faster closing;
- case studies;
- finance training.
Organisations
Financial Reporting Advisory Board
Independent advisory body, established in 1996, which liaises with the Treasury on its application of financial reporting standards for whole of government accounts. The website includes reports, press notices and other communications from the board.
Government Finance Profession (GFP)
Group supporting finance professionals within government. The website offers news, a knowledge hub, vacancies and PDF version of the group's quarterly magazine, Gasette.
National Audit Office
Body that audits the accounts of government departments and agencies. The site includes guidance, press notices and publications.
Articles and books in the Library collection
To find out how you can borrow books from the Library please see our guide to book loans.
You can obtain copies of articles or extracts of books and reports by post, fax or email through our document delivery service.
Can't find what you're looking for?
If you have any difficulty in finding the material you are looking for please contact the enquiry team by phone on +44 (0)20 7920 8620, by fax on +44 (0)20 7920 8621 or by email at library@icaew.com.
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