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Final Code of Accounting Practice and Financial Reporting (Update 25)

The Office of Local Government provides support and advice to councils through the Local Government Code of Accounting Practice and Financial Reporting.



Final Code of Accounting Practice and Financial Reporting (Update 25)

Documents are available in related downloads.

OLG response to submissions including Audit Office feedback are available below:


Power Point Presentation - Finance Professionals Conference May 2017

We have added to our website the presentation slides from the Finance Professionals Conference held in May 2017.  These slides give an overview of the final changes made to the draft Code. 


New Councils Webinar – Accounting Code #25 Supplement
The presentation slides webinar recording and Q&A document for the webinar held on 18 May 2017 are now available. The purpose of the webinar was a step through the proposed financial reporting requirements for new councils for the 2016/17 reporting period. The webinar also provided the opportunity for a common understanding of the guidance material in the Code supplement and illustrative disclosure requirements unique to new councils for the first reporting period.

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