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?

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

CIPFA/LASAAC has published its consultation on the 2017/18 Code, together with an explanatory open letter to the Treasurers' Societies


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.