Codes of Practice

CIPFA's codes of practice and related guidance help local authorities in the UK to maintain the highest possible standards in financial reporting consistent with International Financial Reporting Standards (IFRS).

We set these standards so that your financial statements give a true and fair reflection of your financial position.

View all our codes of practice

The latest local authority accounting codes and related guidance:

cover - codeCode of Practice on Local Authority Accounting in the United Kingdom 2017/18

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 Code specifies the principles and practices of accounting required to prepare a Statement of Accounts.  Order now 

cover - disclosure checklistCode of Practice on Local Authority Accounting in the United Kingdom: Disclosure Checklist for 2017/18 Accounts

This annual publication is firmly established as an absolute must for finance practitioners in local authorities and external audit agencies and firms in England, Scotland and Wales. Order now

cover - guidance notesCode of Practice on Local Authority Accounting in the United Kingdom: Guidance Notes for Practitioners – 2016/17 Accounts

These Guidance Notes are your expert support in dealing practically with the preparation of the year-end accounts. This version provides detailed guidance on the key accounting changes introduced by the 2016/17 Code. Order now

cover - sercopService Reporting Code of Practice for Local Authorities 2017/18

SeRCOP is prepared in accordance with the requirements of the Code of Practice on Local Authority Accounting in the United Kingdom. This Code establishes proper practices with regard to consistent financial reporting for services. Order now