Publications and resources

Service Reporting Code of Practice for Local Authorities 2021/22

ONLINE

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 2021 for the preparation of 2021/22 budgets and performance indicators.

Ethics e-Learning Module

Online

This e-learning module offers practical guidance and an insight into how ethics can impact public finance professionals and features important reference materials.

Instructions for CIPFA members and students: to access the e-learning free of charge, please login to the website and complete your purchase using your ‘member role’.

When your purchase is complete, you will find the course waiting for you in CIPFA Learning, our online learning environment (you can find the CIPFA Learning button in the top right corner of the CIPFA website).

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

Book

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.

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

ONLINE

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.

Code of Practice on Local Authority Accounting in the United Kingdom Guidance Notes for 2020/21 Accounts (online)

ONLINE

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.