Code of Practice on Local Authority Accounting in the United Kingdom 2023/24 (online)

Code of Practice on Local Authority Accounting 2023/24

Summary

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 2023/24 Code has been developed by CIPFA/LASAAC and has effect for financial years commencing on or after 1 April 2023.

Format

Online

Published

June/2023

Author

CIPFA

£780.00 excl VAT

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This is the digital, online version of the Code. It is also available in hard copy.

Local authorities in the UK are required to keep their accounts in accordance with ‘proper (accounting) practices’. Public sector organisations responsible for locally delivered services are required by legislation to comply with the terms of the Code of Practice on Local Authority Accounting in the United Kingdom (the Code). This 2023/24 edition of the Code has been developed by CIPFA/LASAAC and has effect for financial years commencing on or after 1 April 2023.