The
Local Authority Accounting information stream brings together CIPFA codes and statements on local authority accounting, defining best practice and setting out the framework within which these requirements and recommendations should be applied. The resource brings together the principal codes, including the Code of Practice on Local Authority Accounting in the United Kingdom, the Service Reporting Code of Practice, the Prudential Code and the Treasury Management Code of Practice. Other relevant guidance is reproduced including the full text of CIPFA’s Local Authority Accounting Panel (LAAP) Bulletins.