1. Poor Law Act 1601, Municipal Corporations Act 1835, The Accounts (Borough and Metropolitan Borough) Regulations 1930, The Local Government Act 1933, Local Government Act 1972, Local Government Planning and Land Act 1980, Accounts and Audit Regulations 1983, Local Authority Accounts (Scotland) Regulations 1985, Local Government and Housing Act 1989, Local Government Act 1992, Publication of Information (Standards and Performance) Direction 1992
2. Indian Legislation Act 1848, Municipal Rates Act 1848, Street Drainage and Building Act 1974, Local Government Act 1976, Town and Country Planning Act 1976, Federal Treasury Circular No.15
3. Birmingham City Council, Bridgend Borough Council, Merthyr Borough Council,Rhondda Borough Council,Vale of Glamorgan Borough Council, Ipoh City Council, Kangar Municipal Council. Petaling Jaya Municipal Council, Shah Alam Municipal Council, Sungai Petani Municipal Council
4. A Report of the Royal Commission of Enquiry to Investigate into the working of Local Authorities in West Malaysia, Chaired by the Senator Dato; Athi Nahappan, 1970.
5. Code of Practice on Local Authority Accounting for Great Britain, CIPFA, Various.