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The Local Audit and Accountability Act 2014 abolished the Audit Commission and established a new framework for local public audit based on local appointment of auditors. The new framework will come into operation once existing audit contracts expire. This will be for the audit of 2017-18 accounts unless the government decides to extend these contracts. During the transition period, existing contracts will be managed by Public Sector Audit Appointments Limited, a new body created for this purpose.

The new local audit framework involves several different entities each of which has a particular role – for example, the C&AG has a responsibility to prepare the Code of Audit Practice and a power to issue guidance to auditors.

Roles and responsibilities of the NAO and local auditors (pdf – 173KB)