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Codes of Practice

The latest standard-setting local authority accounting guidance.

Codes of Practice

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Delivering Outcomes in the Public Sector

Online

Delivering Outcomes in the Public Sector is a practical guidance for anyone with an interest in making sure public money is used correctly. The book provides advice to practitioners on how to use an outcomes approach to deal with challenges in public spending.

Code of Practice on Local Authority Accounting in the United Kingdom 2020/21 (hard copy)

Book

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 2020/21 Code has been developed by CIPFA/LASAAC and has effect for financial years commencing on or after 1 April 2020.

Code of Practice on Local Authority Accounting in the United Kingdom 2020/21

Online

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 2020/21 Code has been developed by CIPFA/LASAAC and has effect for financial years commencing on or after 1 April 2020.

Integrated Reporting Application Note: Business Models in the Public Sector

Online

This publication provides guidance to public sector practitioners who are responsible for implementing integrated reporting in their organisations. The book uses examples of integrated reporting in organisations business models to demonstrate best practice.

Financial Management Code Guidance Notes

Online

This publication provides guidance for financial management in local authorities. These Guidance Notes work alongside the Financial Management Code and draw out further details and clarification of the principles and statements to assist local authorities with demonstrating their financial sustainability. The code is available as part of a package.

Policy & Guidance