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Public sector

Many ICAEW members work in or with the public sector to deliver public priorities and strong public finances. ICAEW acts in the public interest to support strong financial leadership and better financial management across the public sector – featuring transparency, accountability, governance and ethics – to ensure that public money is spent wisely and that public finances are sustainable.
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Local government finance

Skills for the future

  • Hub page
  • 25 Oct 2024
Improving financial skills is critical in balancing the books and delivering value for citizens. As backstop dates for audited accounts come into force, ICAEW explores how local authorities can strengthen their approach to financial management.
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Latest Insights

Chart of the week: A big Autumn Budget hole to fill?
  • Article
  • 14 Nov 2025
Our chart this week takes a look at the £40bn ‘hole’ in the public finances that the Chancellor may have to fill when she presents the Autumn Budget 2025 to Parliament on Wednesday 26 November.
Funding prevention is still cheaper than cures
  • Article
  • 11 Nov 2025
Emma Snow, from the Five Giants Foundation, explains how the ‘five giants’ and systems thinking can help public health services improve outcomes and save money.
Chart of the week: Retail sales in Great Britain
  • Article
  • 07 Nov 2025
Our chart this week breaks down the £529bn of sales made by retailers in England, Wales and Scotland in the year to September 2025.
The Chancellor’s speech: can Reeves deliver growth and raise taxes?
  • Article
  • 05 Nov 2025
If business tax rises are inevitable, they must at least be phased in over time if we don’t want to stifle growth, says ICAEW.
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Highlights

Public sector explainers: What are government Estimates?
  • Helpsheets and support
A simple guide by ICAEW experts, explaining how government Estimates work.
Public sector explainers: Public Sector Budgeting Framework
  • Helpsheets and support
A simple guide by ICAEW experts, covering the Government public sector budgeting framework tool.
Public sector explainers: Important stakeholders across the public sector and how they promote effective financial management
  • Helpsheets and support
This page highlights some of the key organisations which play a role in promoting effective financial reporting and concisely explains their role.
ICAEW vision for local audit
  • Hub page
ICAEW sets out its vision for local audit, making the case for better financial reporting, high quality and more timely audits, stronger financial management and governance, and a thriving profession that is highly valued.
Public sector financial and non-financial reporting
  • Hub page
We highlight the vital role public sector reporting plays in strengthening financial controls, improving evidence-based decision making and bringing transparency to the public about how taxpayers’ money is spent.
UK public sector audit
  • Hub page
Public sector bodies may produce financial statements under the same accounting standards as their private sector counterparts, but there are some key differences. In addition, each of the UK's four nations has its own approach to audit. This hub highlights the important variations all auditors need to be aware of.
Local public audit in England
  • Helpsheets and support
ICAEW is responsible for the licensing, registering and monitoring of auditors who wish to carry out audits of local public bodies. This page explains what accountancy firms and individuals need to do to become a registered local auditor under the Local Audit and Accountability Act 2014.
Demystifying the role of NEDs in the public sector
  • Article
Chartered accountants possess many of the skills required to be an effective NED in the public sector. We explain what the role entails, how interested members can find vacancies and why they are so desperately needed.

Resources by topic

Public Sector Audit and Assurance

Improving the quality of public audit. Becoming a registered local auditor. Assurance for grant-paying bodies

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Public Sector Finances

Insights and analysis on the UK public finances, including the #icaewchartoftheweek.

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Public Sector Financial Management

Our Better Government Series of policy insights looks at how to improve finance leadership and financial management in the public sector.

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Public Sector Financial Reporting

Developments in International Public Sector Accounting Standards (IPSAS) and International Financial Reporting Standards (IFRS) affecting the public sector.

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Europe and International

Exploring public sector finances and financial management across the globe.

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Learning and Development

How we can help professionals, in the public sector and beyond, develop their skills and advance their careers.

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Further resources

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Public Sector webinars and recordings

Specialist resources and events for the public sector

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Diverse group of people
Public Sector Community

Free to join and open to non-ICAEW members

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Public Sector Community Newsletters

Latest news from the Public Sector Community

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