Responding to COVID-19: insight, support and guidance
The latest guidance
Codes of practice
Code Guidance Notes 2022/23
A recent highlight:
Audit Committees Guidance 2022
This fully revised and updated edition takes into account recent legislative changes and professional developments and supports the 2022 CIPFA Position Statement. It includes additional guidance and resources to support audit committee members, and those working with and supporting the committee’s development.
This code is prepared under International Financial Reporting Standards (IFRS), which have been adopted as the basis for public sector accounting in the UK. The 2022/23 Code has been developed by CIPFA/LASAAC and has effect for financial years commencing on or after 1 April 2022.
In recent years, the potential risk associated with local authority trading companies and joint ventures has increased. Nothing is risk free, but it is important to learn lessons from others and access support.
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