Recommendation 27

CIPFA’s evidence to us highlights its view that no alternative accounting frameworks are without their disadvantages, and that departures from the existing regime may risk reducing consistency with the rest of the public sector and require adjustments to feed in to the Whole of Government Accounts.87 The Department highlighted the difficulty CIPFA, HM Treasury and other bodies have had making collective progress on simplifying standards.88 78 Public Accounts Committee, Eleventh Report of Session 2021–22, Local auditor reporting on local government in England, HC 171, para 12 79 TAR0015, para 1.3 80 TAR0001 81 TAR0014 82 TAR0015 83 TAR0014 4.2, 4.3 84 Qq 8–9 85 Qq 91–93 86 Q 91 87 TAR0015, para 10.8 88 Q 35 Timeliness of local auditor reporting 17