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Codes of Practice

The latest standard-setting local authority accounting guidance.

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Public Library Statistics 2020/21 Estimates and 2019/20 Actuals Excel

XLS

This publication includes a detailed analysis of public libraries: revenue, expenditure and income; staffing levels; service points open to the public (including the number of people with access to online information); book stock and audio visual and electronic stock; annual issues; and inter-library loans, requests, enquiries and visits.
These statistics cover the library service in Great Britain.
(Private companies – please contact us directly for prices.)

Service Reporting Code of Practice for Local Authorities 2021/22

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 2021 for the preparation of 2021/22 budgets and performance indicators.

LGPS Fund Accounts 2020/21: Example Accounts And Disclosure Checklist

Online

This guide to preparing Local Government Pension Scheme (LGPS) Fund Accounts is an absolute must for finance practitioners in LGPS-administering authorities and external audit agencies.

Ethics e-Learning Module

Online

This e-learning module offers practical guidance and an insight into how ethics can impact public finance professionals and features important reference materials.

Instructions for CIPFA members and students: to access the e-learning free of charge, please login to the website and complete your purchase using your ‘member role’.

When your purchase is complete, you will find the course waiting for you in CIPFA Learning, our online learning environment (you can find the CIPFA Learning button in the top right corner of the CIPFA website).

Code of Practice on Local Authority Accounting in the United Kingdom: Disclosure Checklist for 2020/21 Accounts (online)

ONLINE

If you are responsible for preparing or auditing local authority accounts to ensure that the requirements of the Code are met, this checklist will provide all the authoritative guidance you are looking for. For this year’s checklist, the requirements for all three nations are included in one checklist.