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NAO consults on Draft Code of Audit Practice for the audit of local public bodies

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22 Sep 2014

The National Audit Office (NAO) has published a draft Code of Audit Practice for the audit of local public bodies for the 2015-16 financial year onwards. Comments are invited until 31 October 2014.

Following the introduction of the Local Audit and Accountability Act 2014 in January 2014, the Comptroller and Auditor General (CAG, the head of the NAO) will take on the role of preparing and maintaining the Code of Audit practice from the Audit Commission.

The CAG has taken this opportunity to put together a single unified code covering the audit of all different types of local public body.  The code is a principles rather than rules based framework.

The consultation seeks comments on aspects of the proposed new code by 31 October 2014.

The draft code, consultation document and details of how to respond to the consultation can be found on the NAO website.

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