This board is responsible for preparing, maintaining, developing and issuing the Code of Practice on Local Authority Accounting for the United Kingdom (the Code).
From 2010/11 onwards, the code has been based on International Financial Reporting Standards. The board is a partnership between CIPFA (England, Northern Ireland and Wales) and the Local Authority (Scotland) Accounts Advisory Committee (LASAAC). Contact email@example.com with any queries.
Find out more by reading the terms of reference (PDF, 149KB) and the relevant authority memorandum of understanding (terms of reference) (PDF, 224KB).
CIPFA LASAAC has issued an update statement confirming the mandatory implementation of IFRS 16 Leases in 2024/25.
CIPFA LASAAC has issued an update statement on the outcomes of its consultation on infrastructure asset reporting.
CIPFA LASAAC has issued an updated statement on the deferral of IFRS 16 Leases for local authorities.
CIPFA LASAAC has today issued its preliminary decision and feedback statement following its exceptional consultation on time limited changes to the 2021/22 Code of Practice on Local Authority Accounting in the United Kingdom and the 2022/23 code.
HM Treasury reviews annual reports in central government and identifies best practice examples in relation to narrative and performance reporting, accountability and financial statements. While not written with local government in mind, CIPFA/LASAAC considers that these may also be helpful to preparers of local government annual reports.
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