Code Of Practice on Local Authority Accounting in the UK Disclosure Checklist for 2022/23 Accounts (print)

The Code Disclosure Checklist 2022/23 cover image


The 2022/23 version of the Disclosure Checklist has been updated to reflect the reporting requirements introduced by the 2022/23 Code of Practice on Local Authority Accounting in the United Kingdom (the Code).








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This annual publication is for finance practitioners in local authorities and external audit agencies and firms in England, Scotland and Wales. The checklist is in the form of a series of questions. If the answer to any question is no, then a justification for departing from the Code should be given and potentially disclosed in the accounts where the impact of departures is material.

In addition, the checklist takes account of the ‘improving the presentation of accounts’ agenda and includes a N/M = Not Material column to reflect the Code’s provisions in paragraph, which enable an authority to exclude disclosures that are required by the Code if the information is not material.

The checklist includes useful cross-references to the Code itself wherever appropriate.

This checklist importantly includes the temporary relief for reporting infrastructure assets where authorities chose to use the Update to the Code and Specifications for Future Codes for Infrastructure Assets, as well as the reporting requirements for local authorities using the statutory provisions for the accounting for infrastructure assets with regard to the amounts to be derecognised.

It also includes a separate section for those authorities deciding to voluntarily implement IFRS 16 Leases in 2022/23.

The checklist does not cover the disclosure requirements for pension fund financial statements. CIPFA publishes a separate Local Government Pension Scheme Disclosure Checklist that includes a pro-forma set of example financial statements.

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