We maintain a separate page on Government and resource accounting.

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Provides practical support to accountants and finance professionals within the sector. It offers news updates, technical guidance and publications, as well as conferences and seminars.

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The latest insights on the public sector, including developments in financial reporting, accounting, audit and assurance.

Issuing body

A Code of Practice relating to local authorities is issued by the Chartered Institute of Public Finance and Accountancy (CIPFA) and the Local Authority (Scotland) Accounts Advisory Committee (LASAAC).

The CIPFA/LASAAC Local Authority Code Board is a partnership between CIPFA and LASAAC and is responsible for preparing, maintaining, developing and issuing the Code of Practice on Local Authority Accounting in the UK. An outline of the annual Code-setting process and other guidance material is available.

Sources for the Code

The Code of Practice can be purchased from CIPFA in online or print format. There is no free, online full text source for the Code.

Copies of the latest and previous editions of the Code are available in the ICAEW Library.

• View a complete list of editions in the Library collection

From the 2010/2011 edition onwards, the Code of Practice was based on International Financial Reporting Standards and no longer labelled a SORP.

Further titles

• View a full list of articles and books in our collection on local government accounting

To find out how you can borrow books from the Library please see our guide to borrowing books.

You can obtain copies of articles or extracts of books and reports through our document supply service.