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Codes of Practice

The latest standard-setting local authority accounting guidance.

Codes of Practice

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Service Reporting Code of Practice for Local Authorities 2020/21

Online

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 2020 for the preparation of 2020/2021 budgets and performance indicators.

SeRCOP cover

Prudential Property Investment

Online

Increasingly there has been a move towards investments in commercial properties, funded by borrowing, with the key driver of this activity appearing to be the generation of revenue. This publication provides guidance on making the assessments needed to ensure that such acquisitions are prudent and on the risks local authorities must manage when acquiring property.

Prudential Property Investment cover

Charities SORP FRS102 (second edition October 2019)

Book

The second edition will incorporate those changes in Accounting Standards and legislation subsequent to the issue of the Charities SORP (FRS 102) in 2014. The second edition of the Charities Statement of Recommended Practice (SORP): Accounting and Reporting by Charities (2019) provides guidance for charities preparing accounts on an accruals basis. The Charities SORP (FRS 102) (2019) provides guidance on how to apply the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) to charity accounts.

Charities SORP 2019 cover

Code of Practice on Local Authority Accounting in the United Kingdom: Guidance Notes for 2019/20 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 2019/20 Code of Practice on Local Authority Accounting in the United Kingdom.

Code Guidance Notes 201920 cover

Code of Practice on Local Authority Accounting in the United Kingdom: Guidance Notes for 2019/20 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 2019/20 Code of Practice on Local Authority Accounting in the United Kingdom.

Code Guidance Notes 201920 cover

Policy & Guidance