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The latest standard-setting local authority accounting guidance.
Codes of Practice
Keep up to date with a range of new titles by selecting 'forthcoming publications' below.
See below for more information.
Code of Practice on Local Authority Accounting in the United Kingdom: Disclosure Checklist for 2017/18 Accounts
This is a replacement binder/presentation box set for the update pack for the Code Guidance Notes.
This guide gives an overview of the financial regime in the NHS, with particular emphasis on health and social care integration and areas in which the NHS differs from the rest of the public sector.
This guide provides finance professionals, and others serving in public service organisations, with an insight into the skills and techniques that will allow them to design and undertake rigorous option appraisals.
This publication provides detailed financial and other information on council farms/rural estates in England and Wales, including: the number and types of farm/rural estate; average size; acquisitions and disposals; tenancies; rent roll; capital expenditure on acquisitions etc and staff employed. It also includes operational and non-operational expenditure, including the cost of estate management.
As of 2015/16, Defra has started a collaboration with CIPFA on the collection of council farms, thus making the completion of the questionnaire a statutory obligation for England. CIPFA Council Farms data is used for the annual report to Parliament on Local Authority Smallholdings in England collated by Defra.
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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.