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Codes of Practice

The latest standard-setting local authority accounting guidance.

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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.

Thinking Ahead: Developing a Financial Strategy (2018 Edition)

Online

Available now to order – publication date January 2018.
This publication provides public service organisations with the tools they need to engage in effective strategic financial planning in today’s uncertain environment.

Audit Committees: Practical Guidance for Local Authorities and Police (2017 Edition)

Online

Available now to order – publication date January 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.

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

Book

Available now to order – publication date January 2018.
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.

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

Online

Available now to order – publication date January 2018.
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.