The Local Audit and Accountability Act 2014 provides the Comptroller and Auditor General with the power to issue guidance to auditors which may explain or supplement the provisions of the Code of Audit Practice. The Act requires auditors to have regard to such guidance.
To support auditors in their work and facilitate consistency of approach between auditors of the same types of entity, we maintain a series of Auditor Guidance Notes (AGNs). Current auditor guidance notes, and supporting information (where relevant) are set out below.
Auditor Guidance Notes
- AGN/01 – General Guidance Supporting Local Audit (pdf – 798KB)
- AGN/02 – Specified Procedures for Assurance Engagements at Smaller Authorities (pdf – 715KB)
- AGN/03 – Auditors’ Work on Value for Money Arrangements (pdf – 719KB)
- Supporting information – General arrangements (pdf – 558KB)
- Supporting information – NHS Trusts and Foundation Trusts (pdf – 626KB)
- Supporting information – Clinical Commissioning Groups (pdf – 619KB)
- Supporting information – Local authorities (pdf – 674KB)
- Supporting information – Police and Fire & Rescue bodies (pdf- 357KB)
- Supporting information – Combined authorities (pdf – 613KB)
- Supporting information – Other bodies (pdf – 337KB)
- AGN/04 – Auditors’ additional powers and duties (pdf – 618KB)
- AGN/05 – NHS Audit Planning (pdf – 672KB)
- AGN/06 – Local Government Audit Planning (pdf – 665KB)
- AGN/07 – Auditor Reporting (pdf – 659KB)
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 or call 020 7798 5393.
AGN 03 – Summary of consultation responses
In August-September 2015 we held a consultation to obtain stakeholder views on draft AGN 03 (Auditors’ Work on Value for Money (VFM) Arrangements).
Our response document provides a summary of the responses received and highlights the main changes made to the draft AGN in response.