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Accounting code: decluttered but still complex?

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CIPFA LASAAC’s new accounting code has made steps to “declutter” local authority accounts, but with threats to council transparency and the audit backlog still lingering, are they enough?

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The annual consultation on the 2026/27 Code of Practice on Local Authority Accounting was launched last week, proposing several changes to how councils report

The government has set out 16 commitments to fix the “fragmented and broken” local audit system – with up to £49m in funding to support local authorities in clearing the backlog.

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