CIPFA LASAAC Local Authority Code Board

This board is responsible for preparing, maintaining, developing and issuing the Code of Practice on Local Authority Accounting for the United Kingdom.

From 2010/11 onwards, the Code has been based on International Financial Reporting Standards.

The board is a partnership between CIPFA (England, Northern Ireland and Wales) and the Local Authority (Scotland) Accounts Advisory Committee (LASAAC).

Contact Sarah Sheen with any queries about CIPFA/LASAAC.

Find out more by reading the CIPFA/LASAAC Terms of Reference and the sub-pages listed below:

What's going on?

Important Statement from CIPFA/LASAAC on the Measurement of the Highways Network Asset

CIPFA/LASAAC has issued the following important statement on 10 March 2017:

Statement from CIPFA/LASAAC Local Authority Code Board on the Measurement of the Highways Network Asset (PDF, 212KB)

A detailed statement will be issued in due course.

CIPFA/LASAAC Needs Your Help: Development Programme for the 2018/19 Code

CIPFA/LASAAC is in the process of finalising the proposals for amending and updating the 2018/19 Code of Practice on Local Authority Accounting in the United Kingdom (the Code). CIPFA/LASAAC would be interested to hear your views on how the Code might be improved. 

If you have an issue which you think should be considered by CIPFA/LASAAC, outline your issue and the financial reporting justification for its inclusion in the development programme for the 2018/19 Code. Send this to the Secretary of CIPFA/LASAACComments are requested by 28 April 2017.

Local Government Accounting Conferences – July 2017 

The Local Government Accounting Conferences will take place on 4 July, Birmingham and 6 July, London. These CIPFA Local Government Accounting Conferences are the key events to attend to find out the very latest developments on what are fundamental changes to local government financial reporting.

By attending the conference you will be able to:

  • hear the very latest on the fundamental changes to the local authority accounting code for 2018/19 and how to prepare for them
  • understand how the new major policy provisions on 100% business rates retention are likely to impact on financial reporting
  • explore how financial reporting will change in the medium term including the new leasing standard and what practical issues you will be faced with
  • discover practical steps that authorities can take now to streamline local authority financial statements and processes
  • consider the key changes to the Prudential and Treasury Management Codes and the impact that they might have on the budgets.


Alison Scott, Head of Standards and Financial Reporting at CIPFA published How to make a code of practice in Public Finance on 28 March 2017

The Chair of CIPFA/LASAAC, Lynn Pamment, and the Secretary, Sarah Sheen, published Council Accounting: A Shift from Rules to Principles in Public Finance.

Alison Scott, Head of Standards and Financial Reporting at CIPFA, has published Accounts Should Be of Interest to Local Taxpayers in the 4 June 2015 issue of Municipal Journal