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The Code of Audit Practice sets out what local auditors of relevant local public bodies are required to do to fulfil 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 […]

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March 20, 2015

The Code of Audit Practice sets out what local auditors of relevant local public bodies are required to do to fulfil 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 Code must be reviewed at least every five years, so the Code that applies will depend on the financial year being audited.

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.

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