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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 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. Available to pre-order now, published January 2020.

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

Book

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. Available to pre-order now, published December 2020.

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. Available to pre-order now, published December 2020.

Guidance for Head of Internal Audit Annual Opinions 2020/21

PDF

CIPFA has approved guidance on the head of internal audit annual opinion for 2020/21 which is a requirement of the Public Sector Internal Audit Standards. As a result of the COVID-19 pandemic heads of internal audit are likely to have made significant changes to their original audit plans. The continued disruption may mean that they have concerns about the consequences for their annual opinion. The guidance addresses this risk and sets out steps heads of internal audit should take, working with their leadership team and audit committee.

A Guide to Local Authority and Public Sector Asset Management

Online

Much of the existing public sector asset management guidance is too complex and disjointed to help busy asset managers, who have the constant daily pressures of keeping assets safe and secure for employees and the public. This practical guide is targeted at directors, heads of service, asset managers and practitioners responsible for the effective oversight and management of public sector assets.