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Code of Practice on Local Authority Accounting in the United Kingdom 2020/21

PDF

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 2020/21 Code has been developed by CIPFA/LASAAC and has effect for financial years commencing on or after 1 April 2020.

Financial Management Code Guidance Notes

PDF

This publication provides guidance for financial management in local authorities. These Guidance Notes work alongside the Financial Management Code and draw out further details and clarification of the principles and statements to assist local authorities with demonstrating their financial sustainability.

Code of Practice on Local Authority Accounting in the United Kingdom Guidance Notes for 2019/20 Accounts online

PDF

These guidance notes offer constructive advice and assistance to practitioners and external auditors on all aspects of the detailed application and implementation of the 2019/20 Code of Practice on Local Authority Accounting in the United Kingdom.

Code of Practice on Local Authority Accounting in the United Kingdom: Guidance Notes for 2019/20 Accounts (book)

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 2019/20 Code of Practice on Local Authority Accounting in the United Kingdom.

Financial Management Code

PDF

The Financial Management Code (FM Code) provides guidance for good and sustainable financial management in local authorities. By complying with the principles and standards within the FM Code, authorities will be able to demonstrate their financial sustainability.

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