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Codes of Practice

The latest standard-setting local authority accounting guidance.

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


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.

Integrated Reporting Application Note: Business Models in the Public Sector


This publication provides guidance to public sector practitioners who are responsible for implementing integrated reporting in their organisations. The book uses examples of integrated reporting in organisations business models to demonstrate best practice.

Financial Management Code Guidance Notes


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. The code is available as part of a package.

Waste Collection And Disposal Statistics 2018/19 Actuals


This publication contains a detailed range of all facets of waste collection and disposal including: the number of properties receiving a waste collection service, operational management, and method of service provision.

It includes the quantities of waste arising and management, the methods of treatment and disposal, capital and revenue expenditure and the net cost of specific processes.

(Private companies – please contact us directly for prices.)

CIPFA publication subscription 2021/22 upper tier


All CIPFA's new publications for 2021/22 are available through one single payment and login and are accessed online in HTML format and as PDFs on PCs, laptops and tablets. CIPFA is a standard setter, and our publications provide authoritative guidance and technical updates helping you to respond better to rapid change, new legislation and best practice. Save time, money and access all our titles online, including over 100 recent back catalogue publications, by subscribing today.