Publications and resources
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Online
This is the online, digital version of the the Code of Practice on Local Authority Accounting in the UK: Disclosure Checklist 2024/25. 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. This year, the requirements for all three nations are included in one checklist.
Online
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 2024/25.
The Guidance Notes are your expert support in dealing practically with the preparation of the year-end financial statements and reports that accompany them.
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 2024/25.
The Guidance Notes are your expert support in dealing practically with the preparation of the year-end financial statements and reports that accompany them.
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 2024/25 Code has been developed by CIPFA/LASAAC and has effect for financial years commencing on or after 1 April 2024.
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.