Accounting in government and resource accounting

Useful links

ICAEW support

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 (FReM)
Technical accounting guide for the preparation of financial statements by various government departments and entities. The annually published manual includes practical examples and guidance.

Public Sector Internal Audit Standards
The Public Sector Internal Audit Standards are mandatory for all central government departments, agencies and executive NDPBs. A set of good practice guidance documents is also available.

Government Resources and Accounts Act 2000
The full text of the legislation that established the whole government accounting programme.

IPSAS in your pocket
Regularly updated guide published by Deloitte covering the International Public Sector Accounting Standards.

Other guides

Towards a new era in government accounting and reporting
Survey on government accounting across 140 countries conducted by PwC. The report, published in April 2013, explores government accounting and reporting rules, the transition to accrual accounting and the future of the government finance function.

A snapshot of GAAP differences between IPSAS and IFRS
Overview of the key differences and similarities between International Public Sector Accountancy Standards and IFRS published by Ernst & Young in April 2013.

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.

National Audit Office
Body that audits the accounts of government departments and agencies. The site includes guidance, press notices and publications.

Online articles

The Library provides access to leading business, finance and management journals. These journals are available to logged-in ICAEW members, ACA students and other entitled users subject to suppliers' terms of use. 

Articles are available to logged-in ICAEW members, ACA students and other entitled users.

Articles and books in the Library collection

• View a list of articles and books in our collection on central government accounting
• View a list of articles and books in our collection on resource accounting

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 supply service.