Responding to COVID-19: insight, support and guidance
The latest standard-setting local authority accounting guidance.
Codes of Practice
Keep up to date with a range of new titles by selecting 'forthcoming publications' below.
Prudential Code 2021 edition
See below for more information.
Code of Practice Guidance Notes
If you are responsible for preparing or auditing local authority accounts to ensure that the requirements of the Code are met, this checklist will provide all the authoritative guidance you are looking for.
Available for pre-order; publication date January.
This guide to local government reorganisation in England draws on the experience of local government leaders and the expertise of sector specialists to explore the history of reorganisation, find out what works and unlock the secrets of success.
Available for pre-order; publication date January 2022.
This code has been developed to meet the needs of local authorities (including PCCs and fire authorities), registered social landlords, further and higher education institutions, and NHS trusts, in order to provide a clear definition of treasury management activities.
The framework established by the Prudential Code should support local strategic planning, local asset management planning and proper option appraisal. The objectives of the Prudential Code are to ensure, within this clear framework, that the capital investment plans of local authorities are affordable, prudent and sustainable.