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 Update from CIPFA/LASAAC on the Measurement of the Highways Network Asset

CIPFA/LASAAC has issued the following important update:

Update from the CIPFA/LASAAC Local Authority Code Board on the Measurement of the Highways Network Asset (PDF, 175 KB) 

CIPFA Local Government Accounting Conferences

15 November, Leeds; 23 November, London

Hear the very latest developments relating to the Code from the CIPFA/LASAAC Chair, CIPFA/LASAAC members and key members of the CIPFA Standards and Financial Reporting and the Local Government Faculties.

By attending the conference you will be able to:

  • hear the very latest on the fundamental changes to the local authority accounting codes for 2017/18 and 2018/19
  • understand the major changes in the 2016/17 Code 
  • explore the latest policy developments in local government and how this might affect your authority 
  • receive an update on the requirements for the Highways Network Asset (for those authorities with relevant responsibilities)
  • learn about the key messages from the audits of the 2015/16 financial statements and what lessons may be learnt for 2016/17
  • consider how the new narrative reporting requirements will be able to assist local authorities in telling their story. 
There will also be opportunities throughout the day to network with colleagues in other local authorities facing the same issues and to engage directly with CIPFA representatives about issues raised during the conference or with other questions you may have.


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

Sarah Sheen, the secretary to the board, has published The Road to the Code in Public Finance.