These guidance notes offer constructive advice and assistance to practitioners and external auditors on all aspects of the detailed application and implementation of the Code of Practice on Local Authority Accounting in the United Kingdom 2020/21.The guidance notes are your expert support in dealing practically with the preparation of the year-end financial statements and reports that accompany them.
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This is the hard copy of the publication, presented as a loose-leaf update pack for your existing binder. It is also available online, a digital version that is a bookmarked downloadable PDF of the publication that can be shared throughout your organisation. Customers will need to register and log in to CIPFA's website to access the publication.
This edition of the Guidance Notes provides detailed guidance on the key accounting changes introduced by the Code of Practice on Local Authority Accounting in the United Kingdom (the Code) 2020/21, and includes:
The example financial statements have been updated to reflect the changes described above.
In addition, these guidance notes have been revised to take account of issues arising from queries raised by practitioners.
Details of licensing arrangements for other categories of purchaser, which includes those organisations operating shared service arrangements, are available from CIPFA's Publications Department.
A replacement binder/presentation box is also available to purchase.
Publications and resources
Code of Practice on Local Authority Accounting in the United Kingdom: Disclosure Checklist for 2020/21 Accounts (online)
Code of Practice on Local Authority Accounting in the United Kingdom 2020/21
Service Reporting Code of Practice for Local Authorities 2021/22
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