The Code of Audit Practice sets out what local auditors of relevant local public bodies are required to do to fulfill their statutory responsibilities under the Local Audit and Accountability Act 2014. ‘Relevant authorities’ are set out in Schedule 2 of the Act and include local councils, fire authorities, police and NHS bodies. Schedule 6 of the Act extends this requirement to include NHS Foundation Trusts.
Local auditors must comply with the Code of Audit Practice.
The Comptroller and Auditor General’s Code of Audit Practice applies from 2015-16 audits onwards. Parliament has approved the Code:
In respect of any audits prior to 2015-16 which remain open, the Codes of Audit Practice developed previously by the Audit Commission still apply. These are available on the Audit Commission’s archived website.
The Comptroller and Audit General undertook a public consultation exercise to inform preparation of the Code of Audit Practice: