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 bodies’ are set out in Schedule 2 of the Act and include local councils, fire authorities, police and NHS bodies. Local auditors must comply with the Code of Audit Practice.

For 2014-15 audits, the Codes of Audit Practice developed previously by the Audit Commission for local government and local NHS bodes will continue to apply. These are available on the Audit Commission’s archived website. Similarly, Monitor’s Audit Code for NHS foundation trusts will continue to apply for 2014-15 audits. This is available on Monitor’s website at

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

Code of Audit Practice (pdf – 434KB)

The Comptroller and Audit General undertook a public consultation exercise to inform preparation of the Code of Audit Practice:

Summary of consultation responses (pdf – 201KB)