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Codes of Practice

The latest standard-setting local authority accounting guidance.

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Code of Practice on Local Authority Accounting in the United Kingdom 2018/19

Online

Available now to order – publication date April 2018. 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 2018/19 Code has been developed by CIPFA/LASAAC and has effect for financial years commencing on or after 1 April 2018.

Code of Practice on Local Authority Accounting in the United Kingdom 2018/19

Book

Available now to order – publication date April 2018 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 2018/19 Code has been developed by CIPFA/LASAAC and has effect for financial years commencing on or after 1 April 2018.

Audit Committees: Practical Guidance for Local Authorities and Police (2018 Edition)

Online

Available now to order – publication date March 2018.
This fully revised and updated edition takes into account the legislative changes and professional developments that have affected the sectors. It includes additional guidance and resources to support audit committee members, and those working with and supporting the committee’s development.

Cultural Statistics In Scotland 2017

XLS

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.
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Company Financial Reporting: A Guide for Local Authorities

Online

Available now to order – publication date February 2018.
In response to the rapid growth in local authority trading companies (LATC) and the subsequent demand for guidance around LATC’s financial statements, this publication provides detailed and practical support on preparation of LATC financial statements.