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Codes of practice

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

Online

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. Available for pre-order; publication date June 2025.

Code of Practice 202526 cover

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.

cover

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

Policy and guidance