Service Reporting Code of Practice 2017/18 consultation: invitation to comment


CIPFA's Local Authority Accounting Panel is now consulting on the 2017/18 CIPFA Service Reporting Code of Practice (SeRCOP) that will apply to accounting periods commencing on 1 April 2017.

This consultation will close on 16 September 2016

This is the eighth edition of SeRCOP (and its predecessor, BVACOP) to be prepared under IFRS. The proposed changes to the service expenditure analysis for England and Wales, detailed in the documents downloadable below, are required to reflect organisational and operational changes to services within authorities. In summary, the main proposed changes to the SEA sections of SeRCOP for England and Wales are as follows:

  • adult social care (England)
  • public health (England)

We also welcome any other comments you have on the SeRCOP SEA. 

The SEA sections for Scotland and Northern Ireland are overseen by LASAAC and the Best Value Steering Group for Northern Ireland respectively.