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A recent highlight:
Code of Practice 2023/24
This is the online, digital version of the the Code of Practice on Local Authority Accounting in the UK: Disclosure Checklist 2022/23, which offers you a downloadable PDF that can be shared throughout your organisation and an editable copy for your own completion.
The 2022/23 version of the Disclosure Checklist has been updated to reflect the reporting requirements introduced by the 2022/23 Code of Practice on Local Authority Accounting in the United Kingdom (the Code).
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 2023 for the preparation of 2023/24 budgets and performance indicators.
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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 2022/23.
The guidance notes are your expert support in dealing practically with the preparation of the year-end financial statements and reports that accompany them.
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