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This bulletin provides additional general guidance and clarification to complement the 2016/17 Code Guidance Notes. The Bulletin includes an Annex A which provides a comprehensive list of the amendments required to the paragraphs and tables throughout the 2016/17 Code Guidance Notes to reflect the requirements of the decision taken by CIPFA/LASAAC on 8 March in respect of the Highways Network Asset.
Bulletin 105 Closure of the 2016/17 Accounts and Related Matters (PDF, 1.39 MB)
Download Update to 2016/17 Code (PDF, 0.6MB)
The Update to the 2016/17 Code must be read in conjunction with the 2016/17 Code published by CIPFA on 1 April 2016. The Update includes instructions and tracked changes to appropriate extracts of the 2016/17 Code with both new and amended paragraphs to form the revised 2016/17 Code.
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 2017 in Birmingham and 6 July 2017 in London. A programme for the events will be available soon.