Chartered Institute of Public Finance and Accountancy
LASAAC CIPFA Scottish Branch

About LASAAC


The Local Authority (Scotland) Accounts Advisory Committee (LASAAC) develops and promotes proper accounting practice for local government in Scotland in line with legislation, International Financial Reporting Standards (overseen by the International Accounting Standards Board) and the work of the Financial Reporting Advisory Board.

International Accounting Standards Board

Finance Reporting Advisory Board

The committee contributes to the development and approval of the UK Code of Practice on Local Authority Accounting and the Best Value accounting code of practice. Its membership is made up of nominees from CIPFA, the Institute of Chartered Accountants of Scotland, the Association of Chartered Certified Accountants, the Scottish Government and Audit Scotland. Secretariat services are provided by CIPFA in Scotland.

LASAAC’s Constitution
To read more about LASAAC, click here (PDF) to download its constitution.

DEVELOPMENT OF ACCOUNTING ISSUES FOR SCOTTISH LOCAL AUTHORITIES:
THE DIFFERENT BODIES INVOLVED

LASAAC Oganisational ChartLASAAC Organisational Chart