standards

CIPFA participates in financial reporting standard setting at national and international levels

International

CIPFA is involved in standard-setting internationally through the International Public Sector Accounting Standards Board (IPSASB) and the Financial Reporting Advisory Board to the Treasury (FRAB).

Local

CIPFA provides the secretariat for the CIPFA/LASAAC Local Authority Code Board, which has formal responsibility for issuing the Statement of Recommended Practice for local government accounting in the UK.

As well as the Code of Practice on Local Authority Accounting, CIPFA also produces detailed Guidance Notes which are designed to give practical advice on all aspects of producing authorities’ IFRS-based accounts, and guidance on IFRS across the public sector.

We publish a number of Codes of Practice to ensure that standards are continually updated, understood and maintained.

View CIPFA standards, and search for specific standards.