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Public and social sector insights
As expert advisers, with strong links across the public and social sector, our team draws on its market knowledge and industry experience to publish research and observations on new developments and regulations.
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21 Nov 2025
Social Housing's Sector Risk Profile 2025
The Regulator of Social Housing (RSH) has released its 2025 Sector Risk Profile (SRP), an annual review of the most significant risks facing social housing providers in England. We explore what’s changed since the 2024 SRP and outline key considerations for Boards and Leadership Teams as they navigate an increasingly complex operating environment.
19 Nov 2025
How FRS 102 changes impact social housing sector
Following the amendments to FRS 102, the draft Housing SORP 2026 has been published for consultation - so what can finance teams be doing now to prepare for the changes ahead, effective from 1 January 2026?
12 Nov 2025
Charity risk landscape 2025
On 25 September 2025, the Charity Commission published its ‘Charity Sector Risk Assessment’, offering an overview of potential risks to the charity sector. Drawing on the Commission’s data, horizon scanning, and insights from sector bodies and experts, the report outlines key threats and areas requiring urgent attention.
4 Nov 2025
What makes an effective Trustee Board?
The best boards never take success for granted. They are constantly seeking to improve; sometimes through steady incremental change, and at other times by embracing the risks of transformation and innovation.
28 Oct 2025
Key takeaways from the Government’s White Paper
On Monday 20 October, the UK government published its Post-16 Education and Skills White Paper, setting out a series of reforms aimed at reshaping the higher and further education landscape.
22 Oct 2025
Trustees’ Week 2025
At Forvis Mazars, we’re proud to work alongside trustees both within our firm and across the sector. Across Trustees’ Week, we’re shining a light on their stories, sharing insights on effective governance, and encouraging others to explore the value of trusteeship.
20 Oct 2025
Trustees’ Week: Our tribute to leadership
Trustees’ Week is celebrated annually for all the incredible people who give their time, energy, and expertise to charities across the UK. Here we explore what Trustees’ Week is all about, why it matters, and how trustees continue to inspire change and strengthen communities through their leadership.
17 Oct 2025
The power and purpose of the interim manager
Interim managers play a vital role in supporting charities through complex challenges, helping restore effective governance, protect assets, and build resilience for long-term success.
15 Oct 2025
Ten VAT considerations for Academies
The rules around VAT recovery for academies are particularly complex. So, awareness and knowing when to seek advice can help avoid any unnecessary VAT costs. Below are ten key issues we think you should be considering.
15 Sept 2025
Is your charity making the most of its investments
At a time when charities must make every penny count, it is more important than ever for trustees to ensure their charity is maximising their investments. For trustees, it’s not just a matter of good commercial acumen, it is a responsibility specified by the regulator.
20 Jun 2025
Common causes of DfE investigations
Exploring the Department for Education’s (Dfe) investigation process, plus what to do if you are subject to an investigation.
9 Jun 2025
Terrorism Protection Act 2025 explained
The Terrorism (Protection of Premises) Act 2025, widely known as Martyn's Law, signifies a pivotal shift in UK public safety legislation and security, impacting public and social sector organisations significantly.
23 May 2025
The role of trustees in charity governance
Trustees are instrumental in charity governance, playing a vital role in overseeing the management and running of charities. Trustees are almost always unpaid volunteers, and there can be a significant demand on their time. So, what is required of trustees? Are charities making the most of the skills and knowledge their trustees bring? And what can you do to support your trustees?’
15 May 2025
Social housing in focus: Charting the road ahead
The public and social sector is facing a perfect storm of economic pressures, workforce shortages and increasing demand for services - and the UK social housing sector is no exception.
6 May 2025
UK public sector & Global Internal Audit Standards
The introduction of the new Global Internal Audit Standards (GIAS) and the accompanying CIPFA Application Note is set to transform the landscape of internal auditing for the UK public sector.
2 May 2025
Lessons from Birmingham’s bin disruption
Recent industrial action by Birmingham City Council's waste collection contractors highlights how relying on third-party services can disrupt operations.
1 May 2025
New Code of Fundraising Practice 2025 compliance
The Fundraising Regulator’s new Code of Fundraising Practice will be effective from 1 November 2025. But what are the requirements of the new Code, and what steps could your charity take to get ready?
28 Apr 2025
Why internal audit matters for charities
Internal audit is increasingly recognised as vital to helping charities operate with integrity, effectiveness, and accountability. But what exactly is internal audit, and how can it help your charity navigate challenges and make the most of opportunities?
28 Apr 2025
How can charities manage compliance requirements?
Charities are often operating in a highly regulated environment, with non-compliance risking significant financial and reputational impact. In the face of changing requirements, what can you do to feel more confident that your charity is effectively managing its compliance risk?
16 Apr 2025
Charity SORP 2026 Exposure Draft Release
With the Exposure Draft of the 2026 Charity Statement of Recommended Practice (SORP) now released, we look at the key proposed changes and what charities can do now to prepare.
Failure to prevent fraud in the public sector
Are you ready for the new Failure to Prevent Fraud Offence? Watch our webinar to understand how the Failure to Prevent Fraud Offence will impact the public sector and what you can do now to prepare for its implementation on 1 September 2025.
18 Mar 2025
Climate-related reporting in the public sector
As climate-related reporting becomes more prevalent, driven by UK government requirements and heightened stakeholder expectations, it’s crucial for public sector organisations to understand what this means for them. We answer some of the key questions around TCFD disclosures, unpicking what they are, the challenges they present, and how they can add value.
Public sector in focus: Charting the road ahead
The public and social sector is grappling with a perfect storm of economic pressures, workforce shortages, and rising demand for services. As a result, many are feeling the weight of uncertainty.
Top risks for Local Authorities in 2025/26
Our experts provide an overview of the known and emerging risks for Local Authorities in 2025/26.
Annual Local Government Risk Report for 2025/26
As local authorities continue to grapple with risks exacerbated by financial challenges, the pressure facing the public sector as a whole is becoming more pronounced. The role of internal audit in holding organisations accountable and challenging risk management practices is more crucial than ever as local authorities strive to navigate new risks, including those tied to data, AI, and ongoing recruitment...
22 Jan 2025
Risk velocity in public sector risk management
In the risk management landscape, public sector organisations increasingly recognise the need to adapt their strategies to address emerging challenges. One of these challenges is risk velocity, a relatively unused term in most organisations which assesses the speed at which risks can impact an organisation.
12 Nov 2024
Autumn Budget 2024 – Impact on the Housing Sector
While the Government’s focus on increasing housing supply and addressing key issues like cladding remediation is welcome, the sector will need to navigate rising costs and uncertainty in the long-term strategy for housing development.
13 Nov 2024
Autumn Budget – Impact on the education sector
The 2024 Autumn Budget brings a mix of positive investments and new challenges for the education sector. While schools and early years education are set to benefit from increased funding, universities and private education face rising costs due to higher National Insurance Contributions (NIC) and VAT on private school fees.
15 Oct 2024
How the new GIAS affect the public sector
The new Global Internal Audit Standards (GIAS) are the biggest change to how Internal Audit (IA) functions operate in over ten years. These changes will have different interpretations across different sectors and will impact the public sector in a number of ways.
The use of incentives in student recruitment
With universities facing increasing competition for student recruitment, the use of various incentives has begun to raise concerns about transparency, fairness, and the need for ethical recruitment practices.
10 Sept 2024
Impact of STAIR consultation for social landlords
The social housing sector is constantly evolving driven by the need for increased transparency, accountability, and tenant empowerment. The proposed introduction of the new Social Tenant Access Information Requirements (STAIR) marks another step in this evolution.
The impact of carbon footprinting in action
A case study looking at how the largest social housing provider in Wales, Pobl, partnered with Mazars to report on and reduce its carbon footprint.
Scenario based penetration testing
How easy is it for cyber criminals to get into your IT systems? A simple question, but the answer can often seem elusive. An alternative question to consider - How do you proportionately assess that your current cyber security controls will protect you against a cyber attack? This is particularly significant considering that the breadth and complexity of cyber attacks continue to grow and develop.
Mock funding assurance reviews in practice
In the current economic climate, institutions within the education sector are under increasing pressure to secure and maintain essential funding. Ensuring compliance with funding rules is therefore critical for those accessing funds through the Education and Skills Funding Agency (ESFA) or Mayoral Combined Authorities (MCAs).
Time to take care in the care sector
In 2022, an estimated 18,000 adult social care organisations in England, were involved in providing or organising adult social care. Inevitably, there are issues to consider when looking at recruitment, reward, and retention for the estimated 1.635 million workforce [1].
28 Jun 2024
VAT on private school fees - risks & opportunities
As part of its 2024 election manifesto, Labour has committed to the removal of several tax exemptions from private schools resulting in additional VAT costs and compliance obligations.
Spring Budget 2024
At a pivotal time in the political landscape, the Chancellor revealed his Spring Budget and continued his theme of long-term growth. Amidst jeering and numerous interventions from the deputy speaker, his plans presented more than just tinkering around the edges.
19 Jul 2024
Subcontracting – Assurance and Controls
Subcontracting plays a pivotal role in the landscape of further education, expanding the opportunities available to learners. However, it is also an area which is considered high risk with well-reported scandals, ghost learners and the loss of income to the sector. Consequently, for education providers (providers) choosing to engage delivery subcontractors, it is important to have adequate controls...
31 Jul 2024
Contract Management under the Procurement Act 2023
The Procurement Act 2023 (the Act) introduces in a new phase in how the public sector manages contracts. In addition to streamlining procurement to support small businesses and social enterprises and promote innovation, the Act places significant emphasis on robust contract management.
'Failure to Prevent Fraud' in the Public Sector
The UK Government has recently announced a new corporate criminal offence – the 'failure to prevent fraud' offence – within the Economic Crime and Corporate Transparency Act 2023.
Public and social sector study 2024
Based on insights from almost 400 executives in the sector, the study uncovers a significant shift in the overall outlook and priorities of leaders in the sector, indicating a strategic reset is on the cards. Organisations are live to the intensifying influence of public perception and leaders are looking to build resilience in a new era where talent is essential to the effectiveness of emerging technologies...
25 Jun 2024
Fraud Risk Assessment - Public & Social Sector
In our previous article, Understanding the new ‘Failure to Prevent Fraud’ Offence in a Public Sector context, we discussed the new failure to prevent fraud offence due to come into force in early 2025. Part of this article highlighted the importance of public and social sector organisations having reasonable procedures in place to prevent fraud. In this follow-up article, we delve deeper into the...
Preparing for the Procurement Act 2023
The implementation of the Procurement Act 2023 marks a significant milestone in the evolution of public sector procurement practices. Designed to enhance transparency, fairness and efficiency in government purchasing, the legislation brings about a series of changes that public sector buyers must be aware of and prepared for ahead of its implementation in October 2024.
Beyond efficiency for the public sector
Based on survey data, the 'Beyond efficiency report' looks to understand Councils' approaches to financial sustainability and risk. The annual 'local government internal audit planning report' analyses common causes for issues being identified, and makes suggestions for areas internal auditors may want to include in their annual plan to gain assurance that the root causes are being addressed.
Recruitment crisis in the public and social sector
Insights from over 170 individuals across the UK public and social sector highlighted that the UK is on the cusp of a recruitment and retention crisis. Amid ongoing social and economic instability, how can we improve efforts to support our public sector workforce and effectively attract new talent?
Fiscal pressure and inflation challenges
Over 300 individuals from across the UK public and social sector told us that the UK is at a critical juncture. Amid on going social and economic turmoil, decisive action is needed now to support those most in need.
How public sector organisations can protect data
In today’s interconnected world, global digital connectivity is more pervasive than ever before. With technology developing at a rapid pace, and organisations embracing new digital solutions at an unprecedented rate, we are also witnessing a simultaneous rise in the scale and impact of cyber threats and attacks.
Supporting vulnerable communities
Against a backdrop of political uncertainty, unprecedented strike action and the prevailing cost of living crisis ‒ itself a consequence of the conflict in Ukraine among other factors ‒ many of the UK’s most vulnerable communities are at risk of becoming more marginalised and face more hardship.
A global public and social sector study 2023
A time of transformation.
Mazars C-suite barometer 2023
Based on insight from more than 800 executives from 27 countries, we uncover what business leaders across the globe really think amidst a backdrop of inflation and economic instability, increasingly complex rules and regulations, growing energy prices and geopolitical tensions in our latest C-suite barometer 2023.