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Codes of Practice

The latest standard-setting local authority accounting guidance.

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Code of Practice on Local Authority Accounting in the United Kingdom 2017/18

Book

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 2017/18 Code has been developed by CIPFA/LASAAC and has effect for financial years commencing on or after 1 April 2017.

Code of Practice on Local Authority Accounting in the United Kingdom 2017/18

Online

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 2017/18 Code has been developed by CIPFA/LASAAC and has effect for financial years commencing on or after 1 April 2017.

Public Sector Internal Audit Standards

PDF

These standards, which are based on the mandatory elements of the Institute of Internal Auditors (IIA) International Professional Practices Framework (IPPF), are intended to promote further improvement in the professionalism, quality, consistency and effectiveness of internal audit across the public sector.

The Standards have been revised from 1 April 2017 to incorporate new and revised international standards and consequent amendments to the additional public sector requirements and interpretations.

CIPFA publication subscription 2017/18: private sector

Online

All CIPFA's new publications for 2017/18 are available through one single payment and login and are accessed online in HTML format, and as PDFs, on PCs, laptops and tablets. CIPFA is a standard setter and our publications provide authoritative guidance and technical updates helping you to respond better to rapid change, new legislation and best practice. Save time, money and access all our titles online, including over 100 recent back catalogue publications, by subscribing today.

CIPFA publication subscription 2017/18: lower tier

Online

All CIPFA's new publications for 2017/18 are available through one single payment and login and are accessed online in HTML format, and as PDFs, on PCs, laptops and tablets. CIPFA is a standard setter and our publications provide authoritative guidance and technical updates helping you to respond better to rapid change, new legislation and best practice. Save time, money and access all our titles online, including over 100 recent back catalogue publications, by subscribing today.