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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
Code 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
Code of Practice on Local Authority Accounting in the United Kingdom: Disclosure Checklist for 2017/18 Accounts
Code of Practice on Local Authority Accounting in the United Kingdom: Guidance Notes for Practitioners – 2017/18 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 2017/18 Code. Order now
Service Reporting Code of Practice for Local Authorities 2018/19
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
This information stream brings together CIPFA codes and statements on local authority accounting, defining best practice.