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Codes of practice
A recent highlight:
Code of Practice 2023/24
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 2021/22.
The guidance notes are your expert support in dealing practically with the preparation of the year-end financial statements and reports that accompany them.
This publication is a guide to good governance in police collaboration arrangements.
The updated Code of Practice on LGPS Knowledge and Skills for 2021 provides an overview of the standards that all CIPFA members must adhere to when administering and managing pension funds and benefits on behalf of employees and scheme members. This also includes a focus on the increasing need for knowledge and skills for all parties involved and ongoing maintenance of this knowledge.
This Framework provides supporting guidance for administering authorities in applying the standards of the Code of Practice on LGPS Knowledge and Skills. It reflects the most recent developments concerning knowledge and skills and promotes good governance within the LGPS.
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 2021.
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