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Deloitte comment letter to the FRC on statutory Regulations and Guidance for local public audits

Published on: 22 Sep 2014

We have responded to the FRC’s consultation on the regulation of local public audit, covering the way in which they will regulate the auditors of English local government bodies and English health bodies other than NHS Foundation Trusts after 2015. In summary:

  • we are broadly supportive of the FRC’s proposals, in particular the close alignment with the equivalent regulations for private sector auditors’ transparency reporting and auditor registration; and
  • we believe the guidelines on who may be the engagement lead (in effect the audit engagement partner) could be clarified, and in particular that experience as an auditor of an NHS Foundation Trust should be treated as similar to experience as auditor of a non-foundation NHS trust.

The full comment letter can be downloaded below.

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