Consultation outcome
Local audit reform: a strategy for overhauling the local audit system in England
Applies to England
Read the full outcome
Detail of outcome
Government response to the consultation to overhaul local audit in England.
Original consultation
Consultation description
This strategy commits to a series of measures to fix the broken local audit system, including:
- a local audit vision with 8 core principles
- the establishment of a statutory and independent Local Audit Office (LAO), with 5 strategic responsibilities - coordinating the system, contract management, ownership of the Code of Audit Practice, quality oversight and reporting
- mandating audit committees
The government is also consulting on a number of specific proposals as part of this strategy, including:
- potential additional functions of the new LAO
- simplifying financial reporting requirements to ensure they are proportionate
- improvements to enhance capacity and capability in the local audit sector, such as the introduction of public provision
- strengthening the relationship between local bodies and their auditor
- reforming the audit regime
Local government is a devolved matter. This strategy applies to England only.
Email questions or technical problems to: localaudit@communities.gov.uk
Documents
Updates to this page
Published 18 December 2024
Last updated 9 April 2025
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Added Government response to the consultation to overhaul local audit in England.
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First published.