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The latest guidance
Codes of practice
Recently published:
Service Reporting Code of Practice for Local Authorities 2025/26
A recent highlight:
Code Guidance Notes 2024/25
PDF
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 2022 for the preparation of 2022/23 budgets and performance indicators.
Book
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.
This guide to local government reorganisation in England draws on the experience of local government leaders and the expertise of sector specialists to explore the history of reorganisation, find out what works and unlock the secrets of success.
Online
These sector-specific guidance notes draw attention to the requirements of statutes and regulations, and to common practices and current issues specific to local authority treasury management. They should be read in conjunction with the Treasury Management Code of Practice and the Prudential Code for Capital Finance.