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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 Comptroller and Auditor General’s Code of Audit Practice applies from 2015-16 audits onwards. Parliament has approved the Code: 

Code of Audit Practice (pdf – 434KB) 

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

New Code of Audit Practice from 2020 

Schedule 6 of the Act requires that the Code be reviewed, and revisions considered at least every five years.  The final draft of the new Code of Audit Practice 2020 has now been approved by Parliament and will come into force on 1 April 2020. The new Code will apply from audits of local bodies’ 2020-21 financial statements onwards.

Please click here for further information on the consultation of the new Code of Audit Practice.