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Good Governance in the Public Sector

Consultation Draft for an International Framework
| Exposure Drafts and Consultation Papers
Comments due by:

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.

Copyright © 2024 The International Federation of Accountants (IFAC). All rights reserved.

Submitted Comment Letters

  1.  (United Kingdom)
  2.  (South Africa)
  3.  (Norway)
  4.  (South Africa)
  5.  (United States of America)
  6.  (United Kingdom)
  7.  (South Africa)
  8.  (Austria)
  9.  (Canada)
  10.  (United Kingdom)
  11.  (Nigeria)
  12.  (Australia)
  13.  (Japan)
  14. FEE (195.36 KB)
  15. ACCA (125.95 KB)
     (United Kingdom)
  16.  (Australia)
  17.  (France)
  18.  (South Africa)
  19.  (Nigeria)
  20.  (Nigeria)
  21. JICPA (77.49 KB)
  22.  (Kenya)
  23.  (Australia)
  24.  (United Kingdom)
  25.  (Bangladesh)
  26. ICSA (91.39 KB)
     (United Kingdom)
  27. ICAEW (36.4 KB)
     (United Kingdom)
  28.  (Brazil)
  29.  (Poland)
  30.  (New Zealand)