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Codes of Practice

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Code of Practice on Local Authority Accounting in the United Kingdom: Disclosure Checklist for 2019/20 Accounts


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.

Charities SORP FRS102 (second edition September 2019)


Pending the publication of the second edition, stock for the 2014 edition of the Charities SORP (FRS 102) is no longer available in print. CIPFA would like to apologise for this but in the interim CIPFA can supply a PDF version (contact or you can download it here. The second edition can be ordered now for delivery in September. The second edition will incorporate those changes in Accounting Standards and legislation subsequent to the issue of the Charities SORP (FRS 102) in 2014. The second edition of the Charities Statement of Recommended Practice (SORP): Accounting and Reporting by Charities (2019) provides guidance for charities preparing accounts on an accruals basis. The Charities SORP (FRS 102) (2019) provides guidance on how to apply the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) to charity accounts.

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.