Parish & City Councils ✦ BC&A Specialist

Specialist Accounting & Compliance For Local Councils

BC&A provides dedicated accounting, internal audit and governance support to local councils across the region, ensuring compliance with the Accounts and Audit Regulations and proper practices at every stage.

What It Is

Expert financial support built around local council obligations.

Local councils are not commercial businesses and cannot be treated as such. The accounting framework governing parish and city councils — including the Annual Governance and Accountability Return, the Practitioners' Guide to Proper Practices and the Accounts and Audit Regulations 2015 — is entirely separate from standard business accounting.

Clerks and Responsible Finance Officers carry significant responsibility, and the consequences of errors in the AGAR or failures in internal control are public, formal and enforceable.

BC&A provides specialist accounting and compliance support designed specifically for local councils. We understand the AGAR process, the distinction between receipts and payments and income and expenditure accounting, the requirements for internal and external audit, and the transparency obligations that come with managing public funds. Our role is to take the complexity off your desk and give your council confidence in its financial governance.

What We Cover In This Service

  • Annual Governance & Accountability Return (AGAR)
  • Internal audit services
  • Receipts & payments accounting
  • Income & expenditure accounting
  • Bank reconciliations
  • Payroll services
  • Budget preparation & monitoring
  • Precept advice & calculation
  • Asset register maintenance
  • VAT reclaim preparation
  • Transparency & publication compliance

Why Local Council Accounting Requires A Specialist

Standard accounting software and general practice accountants are not designed for the local council sector. The AGAR requires specific knowledge of governance statements, accounting statements, the exercise of public rights and the internal audit report — all of which must be completed, approved and published in the correct order and to strict statutory deadlines.

Getting any part of this wrong creates real reputational and regulatory risk for the council and its councilors.

Internal Audit Support For Your Council

Every parish and city council is required to have an independent internal audit carried out before the AGAR can be finalized. BC&A provides this service as an independent internal auditor, reviewing your accounting records, internal controls and governance arrangements and producing the formal internal audit report required for AGAR completion.

Our involvement gives your council, your external auditor and your local electors the assurance they need that public funds are being managed correctly and transparently.

Parish & City Council Accounting FAQs

Does every parish council need an internal audit regardless of size?
Yes. All parish councils and parish meetings are required to undergo an annual internal audit and complete an AGAR regardless of their level of income or expenditure. Councils with gross income or expenditure of £25,000 or less may certify exemption from external audit, but the internal audit and AGAR completion requirements still apply.
Receipts and payments accounting records transactions when money is actually received or paid. Income and expenditure accounting records transactions when they are incurred, regardless of when cash moves. Councils with annual turnover below £200,000 are not required to use income and expenditure accounting, though some choose to. BC&A will advise on the most appropriate approach for your council.
The AGAR must be approved by the council at a formal meeting after 31 March and before the commencement of the public rights period, which must include the first ten working days of July. All required documents must then be published on the council website. BC&A manages this process and ensures your council meets every statutory deadline.
The internal auditor must be independent and must not have had any involvement in the financial decision-making or record-keeping of the council. Where BC&A is engaged for accounting support, we ensure the internal audit is carried out by an appropriately independent party. We will advise on the correct arrangement for your council's specific circumstances.

Why choose BC&A for Accounting for Parish & City Councils

We do more than keep your books in order. Our approach is proactive — we review your numbers regularly, flag opportunities and ensure you are always ahead of deadlines.

Always ahead of deadlines

We prepare and submit all accounts and filings well ahead of every deadline — you will never face a penalty with BC&A.

Real-time visibility

Cloud accounting means your numbers are always current — giving you the clarity to make faster, better business decisions.

Fixed fees — no surprises

We agree fees upfront before any work begins. No hourly billing, no unexpected invoices — just clear, transparent pricing.

Ready to get started?

Let's talk about your accounting needs

Speak to our team today for a no-obligation conversation about how BC&A can support your business. We'll recommend the right services for your situation.

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