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Code of Practice on Local Authority Accounting in the United Kingdom 2025/26

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Leadership Matters

PDF

All organisations need good leadership. But what does this look like for a local authority operating in a complex regulatory environment and for which leadership is shared between members and officers? Leadership Matters provides practical guidance to help local authorities assess and develop their leadership teams.

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IFRS 9 Financial Instruments: A Guide for Local Authority Practitioners

PDF

This publication provides guidance on the application of the Code of Practice on Local Authority Accounting in the UK’s provisions for financial instruments, adopting IFRS 9 Financial Instruments. It covers recognition, measurement, treatment of gains and losses, derecognition and presentation and disclosure in the financial statements.

IFRS 9 Financial Instruments A Guide for Local Authority Practitioners cover image

Prudential Property Investment

PDF

Increasingly there has been a move towards investments in commercial properties, funded by borrowing, with the key driver of this activity appearing to be the generation of revenue. This publication provides guidance on making the assessments needed to ensure that such acquisitions are prudent and on the risks local authorities must manage when acquiring property.

Prudential Property Investment cover

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.

Financial Management Code

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

PDF

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.

A Practical Guide to Income Generation cover

Policy and guidance