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 announces decisions to support local authority reporting recovery
CIPFA LASAAC has announced decisions to support local authority reporting recovery.
CIPFA LASAAC Statement confirming mandatory implementation of IFRS 16 Leases in 2024/25
CIPFA LASAAC has issued an update statement confirming the mandatory implementation of IFRS 16 Leases in 2024/25.
Better Reporting Group
CIPFA is relaunching the Better Reporting Group (BRG) with a focus on enhancing user experiences with accounts, rather than solely easing the burden on preparers or auditors. The core group comprises nine members, but additional participants will be invited for specific projects, such as statutory overrides. The BRG plans to convene at least five times annually (January, March, July, September, November), with members conducting supplementary research between meetings.
If you're interested in contributing to the BRG, either as a permanent member or for a specific project, please email Policy.Technical@cipfa.org expressing your interest, preferred involvement, and a brief professional background.
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.