This board is responsible for preparing, maintaining, developing and issuing the Code of Practice on Local Authority Accounting for the United Kingdom (the Code).
The board is a partnership between CIPFA (England, Northern Ireland and Wales) and the Local Authority (Scotland) Accounts Advisory Committee (LASAAC).
For any queries contact cipfalasaac@cipfa.org.
Latest updates
CIPFA/LASAAC commentary on Society of District Council Treasurers (SDCT) report
CIPFA/LASAAC has reviewed and responded to Streamlining accounts and the audit process from the SDCT and concluded that the report was timely amid the push for longer-term reforms to support local authority reporting recovery. Download and read the full commentary.
CIPFA/LASAAC announces decisions to support local authority reporting recovery
CIPFA/LASAAC has announced decisions to support local authority reporting recovery.
Better Reporting Group
CIPFA is relaunching the Better Reporting Group (BRG) with a focus on enhancing user experiences with accounts, rather than solely easing the burden on preparers or auditors. The core group comprises nine members, but additional participants will be invited for specific projects, such as statutory overrides. The BRG plans to convene at least five times annually (January, March, July, September, November), with members conducting supplementary research between meetings.
If you're interested in contributing to the BRG, either as a permanent member or for a specific project, please email Policy.Technical@cipfa.org expressing your interest, preferred involvement, and a brief professional background.
Governance Arrangements
The Code of Practice on Local Authority Accounting in the United Kingdom is based on International Financial Reporting Standards (IFRSs) and has been developed by the CIPFA/LASAAC Code Board under the oversight of the Financial Reporting Advisory Board.
The FRAB terms of reference and the Memorandum of Understanding between the relevant authorities are also available on this page.
- FRAB Terms of Reference (July 2019)
- CIPFA/LASAAC Terms of Reference (February 2024)
- the relevant authority memorandum of understanding (terms of reference) (May 2019)
Minutes and papers from previous CIPFA LASAAC meetings are available.