publications and resources
Codes of Practice
The latest standard-setting local authority accounting guidance.
Codes of Practice
Forthcoming titles
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9 results
Book
Available now to order - publication date August 2013.
Following the successful introduction of the Code of Practice on Public Sector Pensions Finance Knowledge and Skills in 2012, this revised and updated edition builds on both user experience and the changes set out in the Public Service Pensions Act 2013.
Book
Available now to order - publication date August 2013.
This annual publication is firmly established as an absolute must for finance practitioners in local authorities and external audit agencies and firms in England, Scotland and Wales. The 2013/14 version of the Disclosure Checklist reflects the reporting requirements introduced by the 2013/14 Code of Practice on Local Authority Accounting and the 2012/13 Code Update. If you are responsible for preparing or auditing local authority accounts to ensure that the requirements of the Code are met, this checklist will provide all the authoritative guidance you are looking for.
Book
Available now to purchase – publication date 21 May 2013.
This guidance concentrates on providing practitioners with a practical interpretation of the Prudential Code to enable them to meet its key principles of ensuring that capital programmes are affordable, prudent and sustainable and to explain this effectively to those charged with governance.
Book
Available now to purchase – publication date 20 February 2013.
This comprehensive guide to preparing Local Government Pension Scheme Fund Accounts has been updated to reflect user experience, and is an absolute must for finance practitioners in LGPS-administering authorities and external audit agencies.
Book
Available now to purchase – publication date 26 April 2013.
This is the fourth edition of the Code to be prepared under International Financial Reporting Standards which have been adopted as the basis for public sector accounting in the UK. The Code has been developed by the CIPFA/LASAAC Local Authority Code Board and has effect for financial years commencing on or after 1 April 2013.
