Codes of practice

Download our latest local authority accounting codes and related guidance

Our codes of practice and related guidance help local authorities in the UK to maintain the highest possible standards in financial reporting consistent with International Financial Reporting Standards (IFRS).

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Code of Practice on Local Authority Accounting in the United Kingdom 2022/23

This code is prepared under International Financial Reporting Standards (IFRS), which have been adopted as the basis for public sector accounting in the UK.

Code of Practice on Local Authority Accounting in the United Kingdom: Disclosure Checklist for 2022/23 Accounts

This annual publication is essential for finance practitioners in local authorities and external audit agencies and firms in England, Scotland and Wales.

Code of Practice on Local Authority Accounting in the United Kingdom: Guidance Notes for Practitioners – 2022/23 Accounts

These guidance notes provide practical support with the preparation of the year-end accounts. This version includes detailed guidance on the key accounting changes introduced by the 2022/23 code.

Service Reporting Code of Practice for Local Authorities 2023/24

SeRCOP is prepared in accordance with the requirements of the Code of Practice on Local Authority Accounting in the United Kingdom. This code establishes proper practices with regard to consistent financial reporting for services.