Auditor Guidance Notes

Current auditor guidance notes, and supporting information (where relevant) are set out below.

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

Code of Audit Practice

Local Audit Code and Guidance team

Who to contact