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Code of Practice on Local Authority Accounting in the United Kingdom: Disclosure Checklist for 2019/20 Accounts online

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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 now together in one checklist.

A Practical Guide for Local Authorities on Income Generation (2019 edition)

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Updated for 2019, this revised guide offers practical help to authorities to retain service funding. The guide addresses issues with current funding and demonstrates ways that the income for local authority is changing.

Local Authority Capital Accounting - A Reference Manual for Practitioners

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This publication is a practical reference manual dealing with all the capital accounting issues commonly faced by local authorities. Written in an informal and accessible style, it is suitable for newcomers to the topic as well as to those with experience who want to check and improve their understanding. This is an extended and updated edition of the book published in 2016.

The Guide To Local Government Finance (2019)

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Updated for 2019, this publication covers the principles of sound financial management in the full range of local government services, together with an introduction to the complex funding system that supports them.

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

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 2019/20 Code has been developed by CIPFA/LASAAC and has effect for financial years commencing on or after 1 April 2019.

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