CIPFA LASAAC Local Authority Code Board

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 cipfalasaac@cipfa.org with any queries.

Find out more by reading the terms of reference (PDF, 113KB) and the relevant authority memorandum of understanding (terms of reference) (PDF, 224KB).

Latest updates 

Consultation webinar confirmed for 11 March 2024

The hour-long webinar to discuss the consultation on short term England-only measures in the Code is now confirmed for 11 March 2024 at 11:00. The CIPFA LASAAC Board chair and the CIPFA Director of Public Financial Management will discuss the proposals and this will also be an opportunity to share your views and hear those of others.

CIPFA LASAAC consultation on short term England-only measures in the Code.

CIPFA LASAAC is consulting on proposals which, taken together with measures being progressed by DLUHC and other system partners seek to aid the recovery of local authority reporting and audit. More information is provided in a joint statement from DLUHC and other system partners issued in February 2024.

Consultation on short term England only measures in the Code.

CIPFA LASAAC Statement confirming mandatory implementation of IFRS 16 Leases in 2024/25

 CIPFA LASAAC has issued an update statement confirming the mandatory implementation of IFRS 16 Leases in 2024/25.

Updated statement on the outcomes of its consultation on infrastructure asset reporting issues, 27 July 2022

CIPFA LASAAC has issued an update statement on the outcomes of its consultation on infrastructure asset reporting.

Updated statement of the deferral of IFRS 16 Leases, 8 April 2022

CIPFA LASAAC has issued an updated statement on the deferral of IFRS 16 Leases for local authorities.

Preliminary decision and feedback statement, 17 March 2022

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.

Learning from good practice in central government, 25 March 2021

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.

Further reading

Webchat is available Monday to Friday, 09:00 - 17:00 (excluding UK bank holidays).