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.

Save the Day – Local Government Accounting Conferences 

Practitioners may want the save the day for our forthcoming ‘Local Government Accounting Conferences-Technical Update Days’ for the very latest developments on local government financial reporting. These conferences will be held on 4 July in Birmingham and 6 July in London. A programme for the events will be available soon.


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