The National Audit Office’s Code of Audit Practice requires auditors to prepare an annual audit letter and issue it to each audited body.
The purpose of preparing and issuing annual audit letters is to communicate to the audited body and key external stakeholders, including members of the public, the key issues arising from auditors’ work, which auditors consider should be brought to the attention of the audited body. The annual audit letter covers the work carried out by auditors since the previous annual audit letter was issued.
Annual audit letters for years before 2014/15 were published by the Audit Commission and are available here [link to AC archive website]
Annual audit letters for 2014/15 will be published here in summer 2015 for NHS bodies and December 2015 for local government bodies.