“The National Audit Office has launched a consultation on the development of a new Code of Audit Practice, which sets out what local auditors of relevant local public bodies are required to do to fulfil their statutory responsibilities under the Local Audit and Accountability Act 2014.
The 2014 Act requires that the Code be reviewed, and revisions considered at least every five years. The NAO said the current Code came into force on 1 April 2015, and its maximum five-year lifespan means it now needs to be reviewed and a new Code laid in Parliament in time for it to come in to force no later than 1 April 2020. …
The consultation document which can be viewed here:
supports Stage 1 of the process. …”