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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 2024/25 Code has been developed by CIPFA/LASAAC and has effect for financial years commencing on or after 1 April 2024.
Book
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 2024/25 Code has been developed by CIPFA/LASAAC and has effect for financial years commencing on or after 1 April 2024.
Online
SeRCOP is prepared in accordance with the financial reporting framework established by the Code of Practice on Local Authority Accounting in the United Kingdom (the Code). It applies to all local authority services throughout the UK from 1 April 2024 for the preparation of 2024/25 budgets and performance indicators.
Book
These guidance notes offer constructive advice and assistance to practitioners and external auditors on all aspects of the detailed application and implementation of the Code of Practice on Local Authority Accounting in the United Kingdom 2023/24.
The guidance notes are your expert support in dealing practically with the preparation of the year-end financial statements and reports that accompany them.
Online
These guidance notes offer constructive advice and assistance to practitioners and external auditors on all aspects of the detailed application and implementation of the Code of Practice on Local Authority Accounting in the United Kingdom 2023/24.
The guidance notes are your expert support in dealing practically with the preparation of the year-end financial statements and reports that accompany them.