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 2023 for the preparation of 2023/24 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 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.
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 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.
Online
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.
Online
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.