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Public sector case studies
CIPFA's Ethics Standard of Professional Practice (SOPP on Ethics) applies to all CIPFA members and students.
The SOPP is based on the International Federation of Accountants (IFAC) Code of Ethics. CIPFA has adopted the IFAC Code in full. IFAC periodically updates the Code; the latest version, issued in 2009 to replace the 2006 version, has been adopted by CIPFA with effect from 1 January 2011.
In addition, CIPFA published an accompanying guide, Ethics and You: A Guide to the CIPFA Standard of Professional Practice on Ethics, targeted specifically at professional accountants working in public practice.