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The Local Audit and Accountability Act 2014 makes the Comptroller and Auditor General responsible for the preparation, publication and maintenance of the Code of Audit Practice. The Code sets out what local auditors are required to do to fulfill their statutory responsibilities under the Act. For audits of financial years from 2015-16 to 2019-20, the Comptroller and […]

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March 19, 2015

The Local Audit and Accountability Act 2014 makes the Comptroller and Auditor General responsible for the preparation, publication and maintenance of the Code of Audit Practice. The Code sets out what local auditors are required to do to fulfill their statutory responsibilities under the Act.

For audits of financial years from 2015-16 to 2019-20, the Comptroller and Auditor General’s 2015 Code of Audit Practice applies:

Code of Audit Practice 2015 (PDF – 434KB) 

For audits of financial years from 2020-21 onwards, the 2020 Code of Audit Practice applies:

Code of Audit Practice 2020 (PDF – 262KB) 

The new Code came into force on 1 April 2020, after being approved by Parliament. It was developed following a consultation process in 2019.   

The new Code makes changes to the way local auditors report on arrangements to secure value for money. Read a summary of the changes to the Code.

The NAO’s Local Audit Code and Guidance team will have day to day responsibility for this area of our work. For further details, together with information about other related activities, please see the links on the left hand side of this webpage