This report reviews the use of government consolidated accounts in five countries: the UK, Australia, New Zealand, Canada, and Sweden. The study aims to explore whether transparency is currently being achieved and whether essential user information needs are being met. The Association of Chartered Certified Accountants (ACCA) is the global body for professional accountants, offering business-relevant qualifications to people of application, ability, and ambition. The organization aims to develop capacity in the profession and encourage the adoption of consistent global standards. ACCA works to open up the profession to people of all backgrounds and ensures that its qualifications and delivery meet the diverse needs of trainee professionals and their employers. The organization supports its 170,000 members and 436,000 students in 180 countries, helping them to develop successful careers in accounting and business.