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.
See below for more information.
IFRS 9 Financial Instruments: An Early Guide for Local Authority Practitioners
Housing, and social housing in particular, has undergone many changes in the last five years. This updated guidance is aimed at anyone wanting to understand the financial principals that apply to housing services provided by local authorities.
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 2018 for the preparation of 2019/20 budgets and performance indicators.
This guide to preparing Local Government Pension Scheme Fund Accounts is an absolute must for finance practitioners in LGPS-administering authorities and external audit agencies.
These guidance notes offer constructive advice and assistance to practitioners and external auditors on all aspects of the detailed application and implementation of the 2018/19 Code of Practice.