The latest standard-setting local authority accounting guidance.
Codes of Practice
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IFRS 9 Financial Instruments: An Early Guide for Local Authority Practitioners
Housing, and social housing in particular, has undergone many changes in the last five years. This updated guidance is aimed at anyone wanting to understand the financial principals that apply to housing services provided by local authorities.
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 2018 for the preparation of 2019/20 budgets and performance indicators.
This guide to preparing Local Government Pension Scheme Fund Accounts is an absolute must for finance practitioners in LGPS-administering authorities and external audit agencies.
This guide provides an overview of the different processes for budgeting and performance reporting in central and local government, health bodies and includes key questions to ask when scrutinising government financial statements using examples based on UK public sector accounts.