This board is responsible for preparing, maintaining, developing and issuing the Code of Practice on Local Authority Accounting for the United Kingdom (the Code).
The board is a partnership between CIPFA (England, Northern Ireland and Wales) and the Local Authority (Scotland) Accounts Advisory Committee (LASAAC).
For any queries contact cipfalasaac@cipfa.org.
Latest updates
CIPFA/LASAAC issues its annual consultation on the 2026/27 Code
CIPFA/LASAAC has issued its annual consultation on the 2026/27 Code of Practice on Local Authority Accounting in the United Kingdom (the Code). The 2026/27 Code will apply to accounting periods starting on or after 1 April 2026.
Interested parties are invited to provide responses to questions in the Invitation To Comment (ITC) via the invitation to comment form. Responses are requested by 12 October 2025, 23:00.
For more information, please join the hour-long CIPFA webinar on the 2026/27 Code consultation being held on 22 September 2025 at 1pm. Book your free place on the webinar.
CIPFA/LASAAC commentary on Society of District Council Treasurers (SDCT) report
CIPFA/LASAAC has reviewed and responded to Streamlining accounts and the audit process from the SDCT and concluded that the report was timely amid the push for longer-term reforms to support local authority reporting recovery. Download and read the full commentary.
Governance Arrangements
The Code of Practice on Local Authority Accounting in the United Kingdom is based on International Financial Reporting Standards (IFRSs) and has been developed by the CIPFA/LASAAC Code Board under the oversight of the Financial Reporting Advisory Board.
The FRAB terms of reference and the Memorandum of Understanding between the relevant authorities are also available on this page.
- FRAB Terms of Reference (July 2019)
- CIPFA/LASAAC Terms of Reference (February 2024)
- the relevant authority memorandum of understanding (terms of reference) (May 2019)
Minutes and papers from previous CIPFA LASAAC meetings are available.