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Codes of Practice

The latest standard-setting local authority accounting guidance.

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Treasury Management in the Public Services: Code of Practice and Cross-Sectoral Guidance Notes (2017 Edition)

Online

This code has been developed to meet the needs of local authorities (including PCCs and fire authorities), registered social landlords, further and higher education institutions, and NHS trusts, in order to provide a clear definition of treasury management activities.

Nearest Neighbour Model - Private Sector - England

XLS

CIPFA's Nearest Neighbours model for English authorities has been updated for 2018.

Our revised model contains a number of new innovative features including improved interactive graphical outputs and updated datasets. These changes will better help you to interpret the results, dig down into the how the statistical distance between other authorities arises and better understand how the statistical relationship between you and your neighbours has changed since previous versions of the model.

IFRS 9 Financial Instruments: An Early Guide for Local Authority Practitioners

Online

This publication provides guidance on the application of financial instruments, including recognition, measurement, treatment of gains and losses, derecognition and presentation, and disclosure in financial statements.

Nearest Neighbour Model - Public Sector - England

XLS

CIPFA's Nearest Neighbours model for English authorities has been updated for 2018.

Our revised model contains a number of new innovative features including improved interactive graphical outputs and updated datasets. These changes will better help you to interpret the results, dig down into the how the statistical distance between other authorities arises and better understand how the statistical relationship between you and your neighbours has changed since previous versions of the model.

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

Online

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.