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) 


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.