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Code of Practice on Local Authority Accounting in the United Kingdom 2025/26

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Code Of Practice On Local Authority Accounting In The United Kingdom Disclosure Checklist For 2025/26 Accounts

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This is the Disclosure Checklist for the Code of Practice on Local Authority Accounting in the UK 2025/26. If you are responsible for preparing or auditing local authority accounts in the UK, including all three devolved nations, this checklist will provide all the authoritative guidance you are looking for to ensure that the requirements of the Code are met. Available for pre-order; publication date November 2025.

Code of Practice on Local Authority Accounting in the United Kingdom: Guidance Notes for 2025/26 Accounts

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These Guidance Notes offer constructive advice and assistance to practitioners and external auditors on all aspects of the detailed application and implementation of the Code of Practice on Local Authority Accounting in the United Kingdom 2025/26. The Guidance Notes are your expert support in dealing practically with the preparation of the year-end financial statements and reports that accompany them. Available for pre-order; publication date November 2025.

Developing Effective Assurance Frameworks (2025 edition)

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This publication provides an overview of assurance arrangements and ways of using a framework to support governance and accountability. Available for pre-order; publication date October.

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Code Of Practice On Local Authority Accounting In The United Kingdom 2025/26

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This Code is prepared under International Financial Reporting Standards (IFRS), which have been adopted as the basis for public sector accounting in the UK. The 2025/26 Code has been developed by CIPFA/LASAAC and has effect for financial years commencing on or after 1 April 2025.

CIPFA publications subscription 2025/26: lower tier

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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.