CIPFA LASAAC Local Authority Code Board

This board is responsible for preparing, maintaining, developing and issuing the Code of Practice on Local Authority Accounting for the United Kingdom (the Code).

From 2010/11 onwards, the code has been based on International Financial Reporting Standards. The board is a partnership between CIPFA (England, Northern Ireland and Wales) and the Local Authority (Scotland) Accounts Advisory Committee (LASAAC). Contact cipfalasaac@cipfa.org with any queries.

Find out more by reading the terms of reference (PDF, 149KB) and the relevant authority memorandum of understanding (terms of reference) (PDF, 224KB).

Latest updates

Updated statement on the outcomes of its consultation on infrastructure asset reporting issues, 27 July 2022

CIPFA LASAAC has issued an update statement on the outcomes of its consultation on infrastructure asset reporting.

Updated statement of the deferral of IFRS 16 Leases, 8 April 2022

CIPFA LASAAC has issued an updated statement on the deferral of IFRS 16 Leases for local authorities.

Preliminary decision and feedback statement, 17 March 2022

CIPFA LASAAC has today issued its preliminary decision and feedback statement following its exceptional consultation on time limited changes to the 2021/22 Code of Practice on Local Authority Accounting in the United Kingdom and the 2022/23 code.

Learning from good practice in central government, 25 March 2021

HM Treasury reviews annual reports in central government and identifies best practice examples in relation to narrative and performance reporting, accountability and financial statements. While not written with local government in mind, CIPFA/LASAAC considers that these may also be helpful to preparers of local government annual reports.