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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
Available now to order – publication date March 2019.
This updated edition of the application note provides help and guidance for anyone responsible for shaping or managing the internal audit function of their organisation.
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.
Available now to order – publication date February 2019.
This updated guide is an essential introduction to local government finance for all those with an interest in public services. It is designed to be easy to read and give the reader the key information they need at their fingertips.
This guide to preparing Local Government Pension Scheme (LGPS) Fund Accounts is an absolute must for finance practitioners in LGPS-administering authorities and external audit agencies.
This publication provides detailed financial and other information on council farms/rural estates in England and Wales, including: the number and types of farm/rural estate; average size; acquisitions and disposals; tenancies; rent roll; capital expenditure on acquisitions etc and staff employed. It also includes operational and non-operational expenditure, including the cost of estate management.
As of 2015/16, the Department for Environment, Food and Rural Affairs (Defra) has started a collaboration with CIPFA on the collection of council farms, thus making the completion of the questionnaire a statutory obligation for England. CIPFA Council Farms data is used for the annual report to Parliament on Local Authority Smallholdings in England collated by Defra.
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