Good Governance in the Public Sector

Consultation Draft for an International Framework

IFAC

Jun 17, 2013 | Exposure Drafts and Consultation Papers

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Comments due by: Sep 17, 2013

IFAC and the Chartered Institute of Public Finance and Accountancy (CIPFA) have issued this Consultation Draft to promote the development of robust governance. The Draft looks to establish a benchmark for good governance in the public sector at both the government and individual public sector entity levels.

The Framework is not intended to replace national and sectoral public sector governance codes. Instead, it is designed as a reference document for those who develop and set national governance codes for the public sector when updating and reviewing their own codes. Where codes and guidance do not exist, the Framework provides a shared understanding of what constitutes good governance in the public sector and a powerful stimulus for positive action.

This Consultation Draft was developed after an initial review of relevant governance literature and with input from the joint International Reference Group, whose members are listed in the Framework. Public sector representatives and other public sector stakeholders are encouraged to respond to the proposed Framework to help improve its applicability to public sector entities at all levels internationally.

Submitted Comment Letters

UK National Audit Office (378.95 KB)
(United Kingdom)

Aug 13, 2013
Accounting Standards Board (266.05 KB)
(South Africa)

Sep 11, 2013
The Compliance Audit Subcommittee of INTOSAI (779.08 KB)
(Norway)

Sep 11, 2013
Auditor-General South Africa (396.7 KB)
(South Africa)

Sep 13, 2013
The Institute of Internal Auditors (345.96 KB)
(United States of America)

Sep 16, 2013
Chartered Institute of Management Accountants (CIMA) (348.83 KB)
(United Kingdom)

Sep 16, 2013
The South African Institute of Professional Accountants (SAIPA) (145.54 KB)
(South Africa)

Sep 16, 2013
Austrian Court of Audit (70.17 KB)
(Austria)

Sep 16, 2013
Office of the Auditor General of Canada (359.6 KB)
(Canada)

Sep 16, 2013
Leading Governance Ltd (181.45 KB)
(United Kingdom)

Sep 17, 2013
INSTITUTE OF CHARTERED ACCOUNTANTS OF NIGERIA (6.39 MB)
(Nigeria)

Sep 17, 2013
Chartered Secretaries Australia (108.05 KB)
(Australia)

Sep 17, 2013
The Japanese Institute of Certified Public Accountants (77.49 KB)
(Japan)

Sep 17, 2013
FEE (195.36 KB)
(Belgium)

Sep 17, 2013
ACCA (125.95 KB)
(United Kingdom)

Sep 17, 2013
ACAG Financial Reporting and Auditing Committee (196.82 KB)
(Australia)

Sep 17, 2013
French Public Sector Accounting Standards Council (182.23 KB)
(France)

Sep 17, 2013
The South African Institute of Chartered Accountants (342.6 KB)
(South Africa)

Sep 17, 2013
Association of National Accountants of Nigeria (2.25 MB)
(Nigeria)

Sep 17, 2013
Association of National Accountants of Nigeria (782.46 KB)
(Nigeria)

Sep 17, 2013
JICPA (77.49 KB)
(Japan)

Sep 17, 2013
CPA Felicitas T. Irungu Felikar and Associates (FKA) Kenya (100.3 KB)
(Kenya)

Sep 17, 2013
Australian Department of Finance (68.38 KB)
(Australia)

Sep 17, 2013
Healthcare Financial Management Association (65.2 KB)
(United Kingdom)

Sep 17, 2013
Comptroller General of Bangladesh (13.04 KB)
(Bangladesh)

Sep 17, 2013
ICSA (91.39 KB)
(United Kingdom)

Sep 17, 2013
ICAEW (36.4 KB)
(United Kingdom)

Sep 17, 2013
Denise Silva Ferreira Juvenal (136.33 KB)
(Brazil)

Sep 22, 2013
INTOSAI Subcommittee on Internal Control Standards (456.28 KB)
(Poland)

Oct 6, 2013
New Zealand Institute of Chartered Accountants (111.94 KB)
(New Zealand)

Nov 5, 2013