The IPF report found that almost all councils believe service improvement cannot be achieved using traditional, incremental and budgeting processes.
Brian Livingston of CIPFA, said: ‘The ability to achieve strategic change within the current budget process is extremely limited and consequently the system tends to favour the status quo.’
The report follows a 9-month consultation period with local authority practitioners and includes contributions from a sub-group of representatives from a range of Scottish local authorities.
Three new partners and seven business restructuring advisers have been appointed to the new Preston office
Merger between Clear & Lane Chartered Accountants and Magma Chartered Accountants was finalised on 3 February
The Top 20 firm has recently advised J S Wright, the mechanical and electrical building services specialist
Promotions have been made in the private clients tax team and corporate business team