CIPFA’s Consultation on the 2027/28 Code of Practice on Local Authority Accounting in the UK

The Board has responded to CIPFA’s Consultation on the 2027/28 Code of Practice on Local Authority Accounting in the UK.

It responded only to Questions 39 to 50 and these views have also been endorsed by the Local Government Association’s Local Government Resources Committee in its separate response.

Our response draws on the Board’s experience of pension funding, actuarial valuations, employer reporting, administration and audit across the LGPS in England and Wales.