This bulletin covers the closure of accounts for the 2024/25 year and provides further guidance and clarification to complement the 2024/25 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, along with corrections to both the 2024/25 Code and 2024/25 Code Guidance Notes.