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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’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 is funded by:
Each funding body nominates volunteer representatives to sit on LASAAC. The current membership can be downloaded LASAAC Committee members (PDF, 269KB).
More details on LASAAC’s objectives, funding, membership and operation are available in its terms of reference (PDF, 206KB).
LASAAC provides the funding bodies with an annual report on its activities. Reports are available for 2015/16, 2014/15, 2013/14, 2012/13, 2011/12, 2010/11 and 2009/10.
Secretariat services are provided by CIPFA Scotland. The Committee can be contacted by:
T: 0131 221 8644
Post: LASAAC, c/o CIPFA, 160 Dundee Street, Edinburgh, EH11 1DQ.