Local Authority Scotland Accounts Advisory Committee

The Local Authority (Scotland) Accounts Advisory Committee (LASAAC) is an independent committee that develops and promotes proper accounting practice for local government in Scotland.

LASAAC objectives

  • development and promotion of proper accounting practice for Scottish local government
  • contribution to the UK IFRS based Code of Practice for local government
  • responding to discussion papers, consultation papers and exposure drafts
  • improving the quality and relevance of local government financial information for stakeholders
  • interface between the Scottish Government and Scottish local government on accounting matters
  • participation in relevant working groups.

Role in the development of the Code of Practice

LASAAC’s role in the development and approval of the UK Code of Practice on Local Authority Accounting is illustrated in this chart (PDF, 124KB).

More details on the publication of the Code of Practice are available from the CIPFA-LASAAC Local Authority Code Board.

LASAAC funding and membership

 LASAAC is funded by:

  • Chartered Institute of Public Finance and Accountancy 
  • Institute of Chartered Accountants of Scotland 
  • Scottish Government 
  • Audit Scotland.

Each funding body nominates volunteer representatives to sit on LASAAC. The current membership can be downloaded LASAAC Committee members (PDF, 129KB).

LASAAC’s Terms of Reference

More details on LASAAC’s objectives, funding, membership and operation are available in its terms of reference (PDF, 206KB).

LASAAC Annual Report

LASAAC provides the funding bodies with an annual report on its activities. Reports are available for 2015/16,  2014/15, 2013/14, 2012/13,  2011/122010/11 and 2009/10.  

Contact LASAAC

Secretariat services are provided by CIPFA Scotland. The Committee can be contacted by: 

E: lasaac@cipfa.org.uk

T: 0131 221 8644

Post: LASAAC, c/o CIPFA, 160 Dundee Street, Edinburgh, EH11 1DQ.