Technical accounting alerts are issued for one-off comments or guidance on individual issues that arise as a result of queries or questions.
These technical accounting alerts are issued to provide guidance or clarification on issues where the provisions of the Code of Practice on Local Authority Accounting in the United Kingdom or its associated Guidance Notes may be deemed to be unclear.
Please note that the guidance offered by a Technical Accounting Alert should not be taken as an authoritative interpretation of the law and should not be considered as constituting a definition of proper accounting practice.
Technical Accounting Alerts are intended to assist practitioners with the application of the requirements of the Code of Practice on Local Authority Accounting in the United Kingdom (the Code). Technical Accounting Alerts are intended to be best practice, but are not prescriptive and do not have the formal status of the Code. All reasonable care is exercised in preparing the Alerts.
However, accounts preparers should always refer to the primary sources before relying on this advice and check any interpretation of published guidance with their own professional advisers and their own circumstances.
PDF 125 KB
PDF 92 KB
PDF 90 KB