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 – 505 KB)
- AGN/04 – Auditors’ additional powers and duties (pdf – 360 KB)
- AGN/05 – NHS Audit Planning (pdf – 591 KB)
- AGN/06 – Local Government Audit Planning (pdf – 473 KB)
- AGN/07 – Auditor Reporting (pdf – 426 KB)
- SGN/01 – Going Concern – Auditors’ responsibilities for local public bodies (pdf – 370 KB)
- SGN/03 – Considering the impact of the Local Government Pension Scheme 2022 Triennial Valuation (pdf – 230 KB)
- SGN/04 – Considering the impacts of the general election on 4 July 2024 (pdf – 208 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.
Local Audit Reset and Recovery Implementation Guidance (LARRIG)
- LARRIG 01 – General arrangements supporting guidance for auditors in implementing the reset and recovery (pdf – 249 KB)
- LARRIG 02 – Guidance on the impact of backstop arrangements on audits of English local authorities (pdf – 332 KB)
- LARRIG 03 – Modifications of independent auditor’s opinions on the financial statements for audits of English local authorities (pdf – 314 KB)
- LARRIG 04 – Auditor reporting requirements under ISA(UK) 250A (Consideration of Laws and Regulations in an Audit of Financial Statements) and reporting in the public interest (pdf – 279 KB)
- LARRIG 05 – Rebuilding of assurance following a disclaimed audit opinion (pdf – 384 KB)
- LARRIG 06 – Special considerations for rebuilding assurance for specified balances following backstop-related disclaimed audit opinions (pdf – 406 KB)
For further information please contact the Local Audit Code and Guidance Team at LACG@nao.org.uk.