Auditor reporting

Annual audit letters

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 annual audit letter summarises key findings from across the range of the auditor’s work and responsibilities under statue and the Code. It covers the work carried out by the auditors since the previous letter was issued. It should provide a clear, readily understandable commentary on the results of the auditor’s work and highlight any issues that the auditor wishes to draw to the attention of the public. The annual audit letter is a public facing document and should be written for a wider audience because it will be published by the audited body.

Annual audit letters are addressed to all members of local government bodies and directors of NHS bodies. Although some audited bodies are not subject to a statutory requirement to publish their annual audit letters, auditors encourage the audited body to publicise the availability of the letter.

Find an annual audit letter for an audited body for 2014/15 and 2015/16.

Annual audit letters for years before 2014/15 were published by the Audit Commission and are available here.

Public interest reports

A local auditor of the accounts of a relevant authority must consider whether, in the public interest, the auditor should make a report on any matter coming to the auditor’s notice during the audit and relating to the authority or an entity connected with the authority.

View all public interest reports published since 1 April 2015.

Public interest reports published before 1 April 2015 were published by the Audit Commission and are available here.