CIPFA LASAAC and FRAB terms of reference

The CIPFA/LASAAC constitution and terms of reference are available from this page

The Code of Practice on Local Authority Accounting in the United Kingdom is based on International Financial Reporting Standards (IFRSs), and has been developed by the CIPFA/LASAAC Code Board under the oversight of the Financial Reporting Advisory Board.

The FRAB terms of reference and the Memorandum of Understanding between the relevant authorities are also available on this page.

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