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Service Reporting Code of Practice for Local Authorities 2025/26

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Code Guidance Notes 2024/25

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CIPFA publications subscription 2025/26: lower tier

Online

All CIPFA's publications for 2025/26 are available through one single payment and login and are accessed online as PDFs. CIPFA is a standard setter, and our publications provide authoritative guidance and technical updates helping you to respond better to rapid change, new legislation and best practice. Save time, money and access all our titles online, including recent back catalogue publications, by subscribing today.

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CIPFA publications subscription 2025/26: upper tier

Online

All CIPFA's new publications for 2025/26 are available through one single payment and login and are accessed online as PDFs. CIPFA is a standard setter, and our publications provide authoritative guidance and technical updates helping you to respond better to rapid change, new legislation and best practice. Save time, money and access all our titles online, including recent back catalogue publications, by subscribing today.

Publications subscription cover

2024/2025 Cash Flow Statement Model For Practitioners In Local Authorities (3 Year Subscription)

XLS

The Cash Flow Model will be refreshed for 2024/25. The model can dramatically reduce the time and resources needed to produce an accurate cash flow statement and notes, compliant with the CIPFA Code of Practice.

Three illustrated mechanical cogs, meshed together

2024/2025 Cash Flow Statement Model For Practitioners In Local Authorities (1 Year Subscription)

XLS

The Cash Flow Model will be refreshed for 2024/25. The model can dramatically reduce the time and resources needed to produce an accurate cash flow statement and notes, compliant with the CIPFA Code of Practice. If you have any promotional code, enter the code during the purchasing process. The new model will be released in March 2025.

Three illustrated mechanical cogs, meshed together

Service Reporting Code of Practice for Local Authorities 2025/26

Online

SeRCOP is prepared in accordance with the financial reporting framework established by the Code of Practice on Local Authority Accounting in the United Kingdom (the Code). It applies to all local authority services throughout the UK from 1 April 2025 for the preparation of 2025/26 budgets and performance indicators, and the completion of government statistical reporting requirements.

SeRCOP 2025/26 cover image

Policy and guidance