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 (pdf – 434KB) sets out what local auditors are required to do to fulfil their statutory responsibilities under the Act.

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.