As in previous years, in 2024 the Public Sector Accounting Standards Council (Conseil de normalisation des comptes publics, “Council” or CNOCP) completed the programme it had set for itself.
CNOCP bodies, the Board, committees and working groups met at regular intervals – about 50 times – and some CNOCP members took part in some 20 international meetings. More than 200 individuals still continue to contribute to the work of setting accounting standards for the public sector.
New content was added to the Accounting Standards Manuals for social security organisations, local public entities and the Central Government in 2024, with the respective inclusion of a new standard applicable to off-balance sheet activities, new provisions for development projects and amendments to existing provisions (sovereign revenues, civil servant pension scheme). In addition, the Agirc-Arrco accounting framework was revised.
The Council also continues to respond to the consultations of the International Public Sector Accounting Standards (IPSAS) Board, whose focus ofwork has shifted to environmental sustainability reporting issues.
The CNOCP’s work is evolving, whether with financial statement consolidation challenges, which are highly complex in the local public sector, or with the new frontier of accounting for environmental data and risks. In both areas, the contribution of every participant in the CNOCP’s work is invaluable.
As his term comes to a close, Michel PRADA thanks all his colleagues on the Board, the small CNOCP team and every volunteer expert for their commitment to this organisation. He expresses the hope that the CNOCP will continue to make headway on financial statement consolidation and the new frontier of sustainability reporting, all while maintaining the same level of motivation and effectiveness as before. Michel PRADA is delighted to pass the baton to Marie-Christine LEPETIT, Inspector General of Finance and former Head of the Inspectorate General of Finance and Tax Policy Director. Her expertise in all areas of the CNOCP’s agenda will be much appreciated.
- 2023 - Annual Report (PDF - 445 Ko)
- 2022 - Annual Report (PDF - 1.7 Mo)
- 2021 - Annual Report (PDF - 1.6 Mo)
- 2020 - Annual Report (PDF - 692.1 Ko)
- 2019 - Annual Report (PDF - 4.3 Mo)
- 2018 - Annual Report (PDF - 4.5 Mo)
- 2017 - Annual Report (PDF - 2.6 Mo)
- 2016 - Annual Report (PDF - 2.1 Mo)
- 2015 - Annual Report (PDF - 4 Mo)
- 2014 - Annual Report (PDF - 2.1 Mo)
- 2013 - Annual Report (PDF - 1.6 Mo)
- 2012 - Annual Report (PDF - 1.3 Mo)
- 2011 - Annual Report (PDF - 1 Mo)
- 2009 - 2010 Annual Report (PDF - 196 Ko)