CIPFA has relaunched the Better Reporting Group (BRG) with a focus on enhancing user experiences with accounts, rather than solely easing the burden on preparers or auditors.
Vision
Local authority accounts provide users with the information they require in a timely manner.
Mission
Recommend practical measures that improve the value of local authority accounts to users.
Latest news
Help us understand the value of centrally procured indices
As part of the new Code requirements from 2025/26, all land and buildings will need to be revalued using either a quinquennial approach with indexation in the intervening years, or a rolling programme with annual indexation applied to assets not valued in that given year.
We are exploring whether centrally procured indices could help local authorities revalue land and non-DRC buildings more efficiently. If adopted, this approach could help save time, promote consistency, and reduce duplication of effort across the sector. To ensure any solution reflects the sectors needs, we are asking for your input.
Please complete this short survey by 1 August 2025.
Chair and Vice Chair appointments
Following an extensive recruitment process CIPFA is pleased to announce the appointments of Rachael Sanders as BRG Chair and Mark Green as BRG Vice Chair.
Current projects
Users of the accounts
The BRG have been looking to identify users of local authority accounts and their information needs and interests. This research is being documented to enable the BRG to work on enhancing user experiences with accounts by ensuring a clear focus on the five user groups and their individual needs.
Materiality thought piece
The BRG wishes to raise awareness of issues around materiality and the impacts on practitioner and auditor workload.
Indexation application guidance
The BRG are creating application guidance on indexation, as introduced in the 2025/26 Code. The guidance will look to support practitioners through the change and will include information on selecting indices, accounting treatment and disclosures.
Statutory overrides
The BRG are considering the purpose of statutory overrides, if they are the best way to meet the intended purpose, how they are then presented in the accounts and ultimately understood by users of the accounts.
Pensions reporting
The BRG will start a new project in the autumn looking at pensions reporting and the impact of any changes across the whole of the public sector.
Interested in joining?
The core group comprises nine members, but additional participants will be invited for specific projects, such as statutory overrides. The BRG plans to convene at least five times annually (normally in January, March, July, September, November), with members conducting supplementary research and project work between meetings.
If you're interested in contributing to the BRG, either as a permanent member or for a specific project, please complete the new member form expressing your preferred involvement, and a brief professional background.
If you have any questions or suggestions for the group please email them to Policy.Technical@cipfa.org.
Governance arrangements
The Better Reporting Group sits as a permanent working group under CIPFA LASAAC.
Better Reporting Group Terms of Reference (August 2024).
BRG Chair: Rachael Sanders
Rachael is currently the Director Finance (S151 Officer) at Herefordshire Council. She is CCAB qualified accountant with over 20 years financial management and accountancy experience.
Rachael has previously led her council’s Finance Team to win the CIPFA Public Finance ‘Excellence in Governance, Reporting and Assurance’ Award 2024.
Rachael explained, ‘I’m excited to work as Chair of the Better Reporting Group to drive improvements in public sector financial reporting and enhance the experience for the elusive ‘user of the accounts.’
‘I am passionate about financial reporting and believe that meaningful reporting is key to ensuring engagement across the organisation; highlighting risk and aligning financial information to performance data and strategic priorities to add value and enable collaboration.’
BRG Vice chair: Mark Green
Mark is currently Director of Finance, Resources and Business Improvement (S151) at Maidstone Borough Council. Mark is an experienced local government finance leader and is also a member of the CIPFA LASAAC Code setting board.
Mark said, ‘I’m delighted to play a part in the Better Reporting Group, to help CIPFA develop plans for local authority accounts reform in readiness for the creation of a new Local Audit Office.’