Regulation 31 Proper practicesI1

England and Wales

For the purposes of section 21(2) (accounting practices) the accounting practices contained in the following codes of practice and guide are proper practices—

(a)

“F1...Code of Practice on Local Authority Accounting in the United Kingdom” published by CIPFA, as amended or reissued from time to time^f1;

F2(b)

“Service Reporting Code of Practice for Local Authorities” published by CIPFA, as amended or reissued from time to time; F3...

F4(c)

in relation only to those authorities which are Category 2 authorities within the meaning of regulation 2(1) of the Accounts and Audit Regulations 2015, and which are not internal drainage boards, “Governance and Accountability for Local Councils: A Practitioners’ Guide (England) March 2014” published jointly by the National Association of Local Councils and the Society for Local Council Clerks, as amended or reissued from time to time; and

(d)

in relation only to internal drainage boards, “Governance and Accountability in Internal Drainage Boards in England: a Practitioners’ Guide 2006” published by the Association of Drainage Authorities and the Department for Environment, Food and Rural Affairs, as amended or reissued from time to time.

Annotations

Textual amendments

F1: Words in reg. 31(a) omitted (1.4.2010) by virtue of The Local Authorities (Capital Finance and Accounting) (Amendment) (England) Regulations 2010 (S.I. 2010/454), regs. 1(1)(b), 9
F2: Reg. 31(b) substituted (31.3.2012) by The Local Authorities (Capital Finance and Accounting) (England) (Amendment) Regulations 2012 (S.I. 2012/265), regs. 1(2), 8 (with reg. 1(4))
F3: Word in reg. 31(b) omitted (1.4.2015) by virtue of The Local Authorities (Capital Finance and Accounting) (England) (Amendment) Regulations 2015 (S.I. 2015/341), regs. 1, 2(10)(a)
F4: Reg. 31(c)(d) substituted for reg. 31(c) (1.4.2015) by The Local Authorities (Capital Finance and Accounting) (England) (Amendment) Regulations 2015 (S.I. 2015/341), regs. 1, 2(10)(b)

Commencement

I1: Reg. 31 in force at 1.1.2004 for specified purposes and 1.4.2004 in so far as not already in force, see reg. 1(1)

Footnotes

f1: The current issue of this code of practice was published in London in 2003. ISBN 0 85299 981 X.