SAPPP and CIPFA launch consultation on proper practices for smaller authorities
The Smaller Authorities Proper Practices Panel (SAPPP) and the Chartered Institute of Public Finance and Accountancy (CIPFA), with the support of the Smaller Authorities' Audit Appointments (SAAA) and the Ministry of Housing, Communities and Local Government, have launched a new joint consultation to gather views on the proper practices that guide how smaller authorities are governed and manage their finances.
Proper practices, which are mandatory for all smaller authorities in England, form the foundation of transparency, accountability, and sound financial management across local government. Under the Local Audit and Accountability Act 2014, Smaller authorities are those with annual income or expenditure of up to £6.5 million for three consecutive years, rising from £6.5 million to £15 million for financial years starting after 1 April 2025.
SAPPP and CIPFA want to hear from councillors, clerks, auditors and anyone with an interest in local governance. The consultation aims to gather views on how the proper practices can evolve to meet the needs of today's sector.
The consultation will focus on two key areas:
- Presentation of accounts — Making financial information clearer, more consistent, and easier for everyone to understand.
- Internal auditor competency — Ensuring that audit standards are strong, practical, and fit for purpose.
Your input will help shape the next generation of proper practices and the accompanying guidance for smaller authorities, offering parish and town councils, auditors, and practitioners a real opportunity to influence the future of governance and accountability.
Please see the Invitation to Comment for the consultation questions and more information on the review of proper practices. You can provide your responses to the questions by completing the form. The consultation closes on 2 January 2026.
