The Swiss Public Sector Financial Reporting Advisory Committee (SRS-CSPCP) promotes standard, comparable and transparent accounting by the public sector in Switzerland. It monitors in particular the trends in implementing the Standards for the Harmonized Accounting Model for the Cantons and Communities, HAM2, and federal accounting and draws up interpretations of practical questions of fundamental importance in connection with accounting in the public sector.
The SRS-CSPCP was established in 2008. The sponsors are the Federal Department of Finance and the Conference of Cantonal Directors of Finance. The SRS-CSPCP is independent of other official bodies.
In order to cover a wide range of interests the members of the SRS-CSPCP are drawn from a broad base. All three political levels – Confederation, Cantons and Communities – are represented according to their professional background and the language regions. Representatives from science and business are also involved.