This bulletin covers the closure of accounts for the 2019/20 year and provides further guidance and clarification to complement the 2019/20 Code of Practice on Local Authority Accounting in the United Kingdom: Guidance Notes for Practitioners (Code Guidance Notes). It addresses, where relevant, frequently asked questions and other issues that have arisen since the publication of the 2019/20 Code Guidance Notes.
Download CIPFA Bulletin 05 Closure of the 2019/20 Financial Statements (PDF)