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Code of Practice 2024/25

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Code of Practice on Local Authority Accounting in the United Kingdom 2024/25 (print)

Book

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 2024/25 Code has been developed by CIPFA/LASAAC and has effect for financial years commencing on or after 1 April 2024.

Code of Practice 2024/25 cover

CIPFA publications subscription 2024/25: lower tier

Online

All CIPFA's publications for 2024/25 are available through one single payment and login and are accessed online in HTML format and as PDFs on PCs, laptops and tablets. 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 2024/25: upper tier

Online

All CIPFA's new publications for 2024/25 are available through one single payment and login and are accessed online in HTML format and as PDFs on PCs, laptops and tablets. 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

Service Reporting Code Of Practice For Local Authorities 2024/25

Online

SeRCOP is prepared in accordance with the financial reporting framework established by the Code of Practice on Local Authority Accounting in the United Kingdom (the Code). It applies to all local authority services throughout the UK from 1 April 2024 for the preparation of 2024/25 budgets and performance indicators.

Service reporting code of practice cover

Code Of Practice On Local Authority Accounting In The United Kingdom: Guidance Notes For 2023/24 Accounts (print)

Book

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 2023/24. The guidance notes are your expert support in dealing practically with the preparation of the year-end financial statements and reports that accompany them.

Code Guidance Notes cover

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