PrintCIPFA/LASAAC and FRAB Terms of Reference
The CIPFA/LASAAC Constitution and Terms of Reference are available from this page.
CIPFA/LASAAC currently operates under a Constitution suitable for approving the SORP under the auspices of the ASB. This will apply until the 2009 SORP has been approved.
The Constitution will then be replaced by Terms of Reference suitable for approving the IFRS-based Code under the oversight of the FRAB. These are currently being operated in "shadow form".
The FRAB Terms of Reference and the Memorandum of Understanding between the relevant authorities are also available on this page.
SORP 2009
IFRS-Based Code (2010/11 onwards)
FRAB Terms of Reference
Memorandum of Understanding between the relevant authorities
CIPFA/LASAAC Terms of Reference