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?

Post Implementation Reviews

CIPFA/LASAAC has issued a call for evidence for its post implementation review of the sections of the Code relating to Employee Benefits, Service Concessions and Group Accounts Provisions.

Statement from CIPFA/LASAAC on the Adoption of IFRS9

CIPFA/LASAAC has issued the following statement on 13 November 2017

CIPFA/LASAAC Statement on the Adoption of IFRS 9 Financial Instruments (PDF, 66.8KB)

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)


Articles

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