Auditor Guidance Notes
Current auditor guidance notes, and supporting information (where relevant) are set out below.
- AGN/01 – General Guidance Supporting Local Audit (pdf – 453 KB)
- AGN/02 – Specified Procedures for Assurance Engagements at Smaller Authorities (pdf – 715 KB)
- AGN/03 – Auditors’ Work on Value for Money Arrangements (pdf – 478 KB)
- Supporting information – NHS Trusts and Foundation Trusts (pdf – 763 KB)
- Supporting information – Clinical Commissioning Groups (pdf – 777 KB)
- Supporting information – Local authorities (pdf – 573 KB)
- Supporting information – Police and Fire & Rescue bodies (pdf – 473 KB)
- Supporting information – Combined authorities (pdf – 603 KB)
- Supporting information – Other bodies (pdf – 340 KB)
- AGN/04 – Auditors’ additional powers and duties (pdf – 618 KB)
- AGN/05 – NHS Audit Planning (pdf – 528 KB)
- AGN/06 – Local Government Audit Planning (pdf – 455 KB)
- AGN/07 – Auditor Reporting (pdf – 659 KB)
- SGN/01 – Going Concern – Auditors’ responsibilities for local public bodies (pdf – 370 KB)
- SGN/02 – Audit reporting issues (pdf – 327 KB)
- SGN/03 – Considering the impact of the Local Government Pension Scheme 2022 Triennial Valuation (pdf – 230 KB)
For audits in relation to 2014-15 and earlier, the Audit Commission’s guidance on these areas continues to apply. This guidance is available on the Audit Commission’s archived website.
For further information please contact the Local Audit Code and Guidance Team at LACG@nao.org.uk.