- Development and promotion of proper accounting practice for Scottish local government.
- Contribution to the UK IFRS-based Code of Practice on Local Authority Accounting.
- Responding to discussion papers, consultation papers and exposure drafts.
- Improving the quality and relevance of local government financial information for stakeholders.
- Interface between the Scottish Government and Scottish local government on accounting matters.
- Participation in relevant working groups.
Role in the development of the Code of Practice
LASAAC’s role in the development and approval of the UK Code of Practice on Local Authority Accounting is illustrated in this chart (PDF, 160KB).
More details on the publication of the Code of Practice are available from the CIPFA-LASAAC Local Authority Code Board.
LASAAC funding and membership
LASAAC is funded by:
- Chartered Institute of Public Finance and Accountancy
- Scottish Government
- Audit Scotland.
Each funding body nominates volunteer representatives to sit on LASAAC. The current membership is presented in the latest agenda and minutes.
LASAAC’s terms of reference
More details on LASAAC’s objectives, funding, membership and operation are available in its terms of reference (PDF, 261KB).
LASAAC Annual Report
LASAAC provides the funding bodies with an annual report on its activities. The 2018/19 LASAAC annual report is available.
Secretariat services are provided by CIPFA Scotland. The Committee can be contacted by:
T: 0131 221 8644
Post: LASAAC, c/o CIPFA, 160 Dundee Street, Edinburgh, EH11 1DQ.