The NAO’s Local Audit Code and Guidance (LACG) team is responsible for our work on the Code of Audit Practice and supporting guidance to local auditors arising from the Local Audit and Accountability Act 2014. Local auditors are firms that carry out audits of local authorities, other local government bodies and local NHS bodies in England.
The LACG team is responsible for the preparation, maintenance and publication of the Comptroller and Auditor General’s Code of Audit Practice and supporting guidance to auditors. LACG undertakes the full range of activities associated with these responsibilities including:
- providing a point of contact to address significant issues raised by auditors and other stakeholders that may require us to update the Code of Audit Practice or issue guidance to auditors; and
- facilitating timely engagement with and advice to auditors and other stakeholders to facilitate consistency of approach on significant issues – for example, through convening and providing secretariat support to a Local Auditors Advisory Group.