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Code of Practice on Local Authority Accounting in the United Kingdom: Disclosure Checklist for 2020/21 Accounts (online)

Disclosure Checklist


If you are responsible for preparing or auditing local authority accounts to ensure that the requirements of the Code are met, this checklist will provide all the authoritative guidance you are looking for. For this year’s checklist, the requirements for all three nations are included in one checklist.







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This is the online, digital, version of the publication, which offers you a bookmarked, downloadable PDF that can be shared throughout your organisation. The publication is also available in hard copy.

The 2020/21 version of the Disclosure Checklist has been updated to reflect the reporting requirements introduced by the 2020/21 Code of Practice. 

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 streamlining 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.

The checklist does not cover the disclosure requirements for pension fund financial statements. CIPFA publishes a separate guidance for Local Government Pension Scheme funds which includes a pro-forma set of example financial statements together with associated notes and a disclosure checklist.

Details of licensing arrangements for other categories of purchaser, which includes those organisations operating shared service arrangements, are available from CIPFA’s Publications Department.