Your browser is no longer supported

For the best possible experience using our website we recommend you upgrade to a newer version or another browser.

Your browser appears to have cookies disabled. For the best experience of this website, please enable cookies in your browser

We'll assume we have your consent to use cookies, for example so you won't need to log in each time you visit our site.
Learn more

Code consultation starts for local audit

  • Comment

The National Audit Office has started consultation on a new code of practice for local audit.

From 1 April 2015 the NAO will take on the Audit Commission’s role of preparing and maintaining the code for local public audit, following the commission’s expected abolition.

The draft code sets a framework in which auditors of councils and NHS foundation trusts will work. It said this reflected the similarity of the work across public bodies and would help to promote consistency. Consultation runs until 31 October.

In a foreword to the consultation, comptroller and auditor general Amyas Morse said the code sought to preserve the independence of auditors and their ability to exercise professional judgment, based on their understanding of the sector and the risks faced by audited bodies.

Council auditors are at present appointed by the commission, and from March 2015 a new company owned by the LGA will run these contracts under the new code until public bodies begin to appoint their own auditors. This is expected to take place between 2017 and 2020.

The code will also apply to these local appointments.

 

 

  • Comment

Have your say

You must sign in to make a comment

Please remember that the submission of any material is governed by our Terms and Conditions and by submitting material you confirm your agreement to these Terms and Conditions.

Links may be included in your comments but HTML is not permitted.