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Codes of Practice

The latest standard-setting local authority accounting guidance.

Codes of Practice

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Prudential Code 2021 edition

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Code Of Practice on Local Authority Accounting in the UK Disclosure Checklist for 2021/22 Accounts (book)

Book

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.

Code of Practice Disclosure Checklist 202122

Code Of Practice on Local Authority Accounting in the UK Disclosure Checklist for 2021/22 accounts (online)

Online

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.

Code of Practice Disclosure Checklist 202122

The Art Of Local Government Reorganisation

Online

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.

The Art of Local Government Reorganisation cover

Treasury Management In The Public Services: Code Of Practice and Cross-sectoral Guidance Notes (2021 Edition)

Online

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.

Treasury Management Code 2021 edition

The Prudential Code For Capital Finance In Local Authorities (2021 Edition)

Online

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.

Prudential Code 2021 edition

Policy and guidance