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Local authorities in the United Kingdom are required to keep their accounts in accordance with ‘proper practices’. SeRCOP (previously BVACOP) establishes ‘proper practice’ with regard to consistent financial reporting below the Statement of Accounts level. SeRCOP is reviewed continuously and is normally updated annually.
Any CIPFA proposals to change SeRCOP are published with our other current consultations. The latest version can be purchased alongside other CIPFA publications and resources.