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Stephen Sheen

  • 0
    • in Blogs · Stephen Sheen · Technical
    • — 27 Jan, 2021

    Stephen Sheen: Audit predictions 2021

    Coping with low morale, IFRS 16, standardised statements and an audit process he describes as a “mess” are the promised highlights of the coming year. It seems premature to look[…]

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    0
    • in Blogs · Stephen Sheen · Technical
    • — 6 Nov, 2020

    Stephen Sheen: FRC report fails to confront ‘mess’ in local government audit

    The Financial Reporting Council has delivered its verdict on council audits but, writes Stephen Sheen, it falls short of recognising the “unique nature of local authority accounts”. Although the Financial[…]

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  • 0
    • in Stephen Sheen · Technical
    • — 15 Sep, 2020

    Stephen Sheen: The Redmond Review fails to address key issues

    The Redmond Review has made a series of recommendations for improving local government audit. Stephen Sheen argues it leaves many questions unaswered. The report of the Redmond Review into the[…]

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    0
    • in Blogs · Stephen Sheen · Technical
    • — 18 Aug, 2020

    Stephen Sheen: Audits worsen as watchdog demands improvement

    The regulator’s efforts to upgrade audit is “piling up wreckage” in local government, according to Stephen Sheen.

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  • 0
    • in Blogs · Stephen Sheen · Technical
    • — 15 Apr, 2020

    Stephen Sheen: Accounts simplification isn’t happening. What next?

    An effort to reduce the accounts preparation burden on local authorities in the midst of coping with the Covid-19 crisis was recently abandoned. Stephen Sheen looks at the implications. This[…]

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    1
    • in Blogs · Stephen Sheen · Technical
    • — 23 Mar, 2020

    Covid-19 places a strain on producing accounts

    Its the time of year when finance teams focus on their statement of accounts. Stephen Sheen argues that pushing back the deadline for audited accounts is not enough. There is[…]

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  • Audit: 2019 was a bust, let’s hope it gets better 0
    • in Blogs · Stephen Sheen
    • — 20 Dec, 2019

    Audit: 2019 was a bust, let’s hope it gets better

    Local government audit failed to reach optimum performance levels this year: Deadlines were missed and key staff lost. Things will need to improve in 2020, says Stephen Sheen Well, that[…]

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    Stephen Sheen: The state of local government audit 0
    • in Blogs · Stephen Sheen · Technical
    • — 26 Aug, 2019

    Stephen Sheen: The state of local government audit

    The pressure has been on external auditors this Summer.  The first year of the new Public Sector Audit Appointments (PSAA) contracts, with fees cut by 23%, reshuffled appointments, and firms[…]

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  • Stephen Sheen: Public interest in Prudential Framework has provided a worrying wobble 0
    • in 151 News · Stephen Sheen · Technical
    • — 9 Apr, 2019

    Stephen Sheen: Public interest in Prudential Framework has provided a worrying wobble

    When the Prudential Code was being developed, there was no expectation that it was going to be a document that was going to change the world. Its function was largely[…]

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    Sale-and-leaseback: the accounting lowdown 0
    • in Blogs · Stephen Sheen · Technical · Treasury
    • — 5 Dec, 2018

    Sale-and-leaseback: the accounting lowdown

    Central government last week decided to allow Northamptonshire County Council to use capital receipts from the sale of its headquarters to balance its revenue budget. Stephen Sheen investigates the accounting[…]

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