The Practitioners’ Guide is issued by the Joint Panel on Accountability and Governance (JPAG) to support the preparation by smaller authorities in England of statutory annual accounting and governance statements found in the Annual Governance and Accountability Return (AGAR).

The Guide is reviewed and published every year at the beginning of the financial year. The latest edition is in the Members Area of our website or via NALC - https://www.nalc.gov.uk/jpag