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The latest standard-setting local authority accounting guidance.
Codes of Practice
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Code of Practice on Local Authority Accounting in the United Kingdom 2017/18
Available now to order – publication date May 2017.
This publication is a self-assessment tool to help organisations understand their balance sheets and achieve service efficiencies and improvements.
This guide is aimed at those with some involvement in, or awareness of, the commissioning of social care. It is designed to help local authorities to engage in informed discussions with care providers about care costs, reasonable efficiencies and the level at which fees are set.
This publication contains an analysis of actual and estimated expenditure and income in Scotland on: sport, community recreation, parks and open spaces, arts, heritage and museums, tourism, libraries, archives, and other cultural activities (such as foreshore expenditure, promenades and piers, and gardening competitions).
Non-financial information includes details on the number and size of facilities. It also includes the number of events/performances/exhibitions and actual attendances for theatres, concert halls, exhibition spaces, arts centres, and museums and galleries.
(Private companies - please contact us directly for prices.)
This Code is prepared under International Financial Reporting Standards (IFRS), which have been adopted as the basis for public sector accounting in the UK. The 2017/18 Code has been developed by CIPFA/LASAAC and has effect for financial years commencing on or after 1 April 2017.