We have published a response to the consultation we ran in February/March 2024. The consultation response sets out the major changes to the Code and summarises the feedback received during the consultation.
Download the consultation response (pdf – 282 KB)
The consultation has now closed.
We are seeking views on changes to the Code of Audit Practice. The consultation is running from 8 February to 7 March 2024.
The Local Audit and Accountability Act 2014 makes the Comptroller and Auditor General (C&AG) responsible for the preparation and maintenance of the Code of Audit Practice. It gives the C&AG the power to issue guidance to auditors in support of the Code, to which auditors must have regard when carrying out their work. Schedule 6 of the 2014 Act requires that the Code be reviewed, and revisions considered, at least every five years. The current Code came into force on 1 April 2020.
We have summarised the proposed changes to the Code along with consultation questions and the draft Code text in the Code Consultation document.
Download Code Consultation (pdf – 487 KB)
The Department for Levelling Up, Housing and Communities (DLUHC) and Chartered Institute of Public Finance and Accountancy (CIPFA) are holding related consultations. Find out more in our joint statement on proposals to clear the backlog and embed timely local audits.