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Codes of Practice

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Service Reporting Code of Practice for Local Authorities 2018/19

Online

Available now to order – publication date December 2017.
SeRCOP is prepared in accordance with the financial reporting framework established by the Code of Practice on Local Authority Accounting in the United Kingdom (the Code). It applies to all local authority services throughout the UK from 1 April 2018 for the preparation of 2018/19 budgets and performance indicators.

Service Reporting Code of Practice for Local Authorities 2018/19

Update pack

Available now to order – publication date December 2017.
SeRCOP is prepared in accordance with the financial reporting framework established by the Code of Practice on Local Authority Accounting in the United Kingdom (the Code). It applies to all local authority services throughout the UK from 1 April 2018 for the preparation of 2018/19 budgets and performance indicators.

Code of Practice on Local Authority Accounting in the United Kingdom: Guidance Notes for Practitioners - 2017/18 Accounts

Online

Available now to order – publication date December 2017.
These Guidance Notes offer constructive advice and assistance to practitioners and external auditors on all aspects of the detailed application and implementation of the 2017/18 Code.

Code of Practice on Local Authority Accounting in the United Kingdom: Guidance Notes for Practitioners - 2017/18 Accounts

Update pack

Available now to order – publication date December 2017.
These Guidance Notes offer constructive advice and assistance to practitioners and external auditors on all aspects of the detailed application and implementation of the 2017/18 Code.

The Prudential Code for Capital Finance in Local Authorities (2017 Edition)

Book

Available now to order – publication date December 2017.
The framework established by the Prudential Code should support local strategic planning, local asset management planning and proper option appraisal. The objectives of the Prudential Code are to ensure, within this clear framework, that the capital investment plans of local authorities are affordable, prudent and sustainable.