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Codes of Practice

The latest standard-setting local authority accounting guidance.

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Code of Practice on Local Authority Accounting in the United Kingdom: Disclosure Checklist for 2019/20 Accounts 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 now together in one checklist.

A Practical Guide for Local Authorities on Income Generation (2019 edition)


Updated for 2019, this revised guide offers practical help to authorities to retain service funding. The guide addresses issues with current funding and demonstrates ways that the income for local authority is changing.

Council Tax Demands And Precepts 2019/20 Estimates


This publication describes the local levies made by authorities to fund expenditure following the implementation of the Local Government Finance Act 1992.
It includes the number of chargeable dwellings by band; the average council tax per dwelling; the average Band D equivalent council tax; authorities’ budget requirements and levels of precepts.
(Private companies – please contact us directly for prices.)

Streamlining the Accounts


This publication provides practical suggestions on how the annual statement of accounts can strike a better balance between compliance with standards and providing clearer, simpler and more transparent information. It focuses on things that matter most in a local authority context.

Rating Review Actuals 2015-16 (Excel)


This journal is considered to be the most authoritative guide to local government financial statistics in Scotland.

The publication includes statistics and actual expenditure information for all 32 authorities.

Actual expenditure on all services is included, as well as information relating to the number of councillors, the council tax base and non-domestic rateable values for each authority. For the three major services areas of housing, education and social work, more detail information is included.

(Private companies – please contact us directly for prices.)