Publications and resources
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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.
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.
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 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.
Online
This is the online, digital version of the the Code of Practice on Local Authority Accounting in the UK: Disclosure Checklist 2023/24. 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.
Book
The 2023/24 Disclosure Checklist has been updated to reflect the reporting requirements introduced by the 2023/24 Code of Practice on Local Authority Accounting in the United Kingdom (the Code). 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.