Responding to COVID-19: insight, support and guidance
The latest standard-setting local authority accounting guidance.
Codes of Practice
Keep up to date with a range of new titles by selecting 'forthcoming publications' below.
Managing Budgets in Demand-led Services
See below for more information.
Combating Financial Crime
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.
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.
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.