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

Summary

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.

Format

Online

Published

November/2025

Author

CIPFA

£570.00 excl VAT

Add to basket

The 2025/26 version of the Disclosure Checklist has been updated to reflect the reporting requirements introduced by the 2025/26 Code of Practice. This annual publication is for finance practitioners in local authorities and external audit agencies and firms in England, Scotland, Wales and Northern Ireland.

The checklist is in the form of a series of questions. If the answer to any question is no, then a justification for departing from the Code should be given and potentially disclosed in the accounts where the impact of departures is material.

In addition, the checklist takes account of the streamlining accounts agenda and includes a N/M = Not Material column to reflect the Code’s provisions in paragraph 3.4.2.27, which enable an authority to exclude disclosures that are required by the Code if the information is not material.

The checklist includes useful cross-references to the Code itself where appropriate.

The checklist does not cover the disclosure requirements for pension fund financial statements. CIPFA publishes a separate Local Government Pension Scheme Fund Accounts: Example Accounts and Disclosure Checklist, which includes a pro forma set of example financial statements.

Please note: the download for the 2025/26 Disclosure Checklist is a zip folder containing the checklist in PDF, Word and Excel formats.