The latest guidance
Codes of practice
Service Reporting Code of Practice 2024/25
A recent highlight:
Code of Practice Guidance Notes 2023/24
This is the online, digital version of the the Code of Practice on Local Authority Accounting in the UK: Disclosure Checklist 2022/23, which offers you a downloadable PDF that can be shared throughout your organisation and an editable copy for your own completion.
The 2022/23 version of the Disclosure Checklist has been updated to reflect the reporting requirements introduced by the 2022/23 Code of Practice on Local Authority Accounting in the United Kingdom (the Code).
SeRCOP is prepared in accordance with the financial reporting framework established by the Code of Practice on Local Authority Accounting in the United Kingdom (the Code). It applies to all local authority services throughout the UK from 1 April 2023 for the preparation of 2023/24 budgets and performance indicators.
Change management helps move an organisation from their existing state to a better one. The online self-study Change Management Foundation course will help you to gain the necessary knowledge and skills required to aid successful transition. The course is accredited by APMG International and is based on the Change Management Institute's Change Management Body of Knowledge (CMBoK).
These guidance notes offer constructive advice and assistance to practitioners and external auditors on all aspects of the detailed application and implementation of the Code of Practice on Local Authority Accounting in the United Kingdom 2022/23.
The guidance notes are your expert support in dealing practically with the preparation of the year-end financial statements and reports that accompany them.
Webchat is available Monday to Friday, 09:00 - 17:00 (excluding UK bank holidays).