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Service Reporting Code of Practice 2024/25
A recent highlight:
Code of Practice Guidance Notes 2023/24
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 2022/23.
The guidance notes are your expert support in dealing practically with the preparation of the year-end financial statements and reports that accompany them.
This publication is aimed at practitioners and advisors to public sector organisations. It provides a detailed overview of the key stages involved before, during and after insourcing to help organisations arrive at the right decision as to whether insourcing is for them.
This fully revised and updated edition takes into account recent legislative changes and professional developments and supports the 2022 CIPFA Position Statement. It includes additional guidance and resources to support audit committee members, and those working with and supporting the committee’s development.
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 2022/23 Code has been developed by CIPFA/LASAAC and has effect for financial years commencing on or after 1 April 2022.
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