CIPFA LASAAC Local Authority Code Board

This board is responsible for preparing, maintaining, developing and issuing the Code of Practice on Local Authority Accounting for the United Kingdom (the Code).

The board is a partnership between CIPFA (England, Northern Ireland and Wales) and the Local Authority (Scotland) Accounts Advisory Committee (LASAAC).

Contact cipfalasaac@cipfa.org with any queries. 

Latest updates 

Consultation webinar confirmed for 11 March 2024

The hour-long webinarto discuss the consultation on short term England-only measures in the Code is now confirmed for 11 March 2024 at 11:00. The CIPFA LASAAC Board chair and the CIPFA Director of Public Financial Management will discuss the proposals and this will also be an opportunity to share your views and hear those of others.

CIPFA LASAAC consultation on short term England-only measures in the Code.

CIPFA LASAAC is consulting on proposals which, taken together with measures being progressed by DLUHC and other system partners seek to aid the recovery of local authority reporting and audit. More information is provided in a joint statement from DLUHC and other system partners issued in February 2024.

Consultation on short term England only measures in the Code.

CIPFA LASAAC Statement confirming mandatory implementation of IFRS 16 Leases in 2024/25

 CIPFA LASAAC has issued an update statement confirming the mandatory implementation of IFRS 16 Leases in 2024/25.

Governance Arrangements

The Code of Practice on Local Authority Accounting in the United Kingdom is based on International Financial Reporting Standards (IFRSs) and has been developed by the CIPFA/LASAAC Code Board under the oversight of the Financial Reporting Advisory Board.

The FRAB terms of reference and the Memorandum of Understanding between the relevant authorities are also available on this page.

Minutes and papers from previous CIPFA LASAAC meetings are available.

Webchat is available Monday to Friday, 09:00 - 17:00 (excluding UK bank holidays).