We have published our updated Terms of Appointment (ToA) for audits from 2023/24 and all DPS procurements. The ToA is issued alongside the audit contracts to provide guidance to audit firms on the procedures and requirements for performing the audit services. The changes include minor amendments to align with the 2024 Code of Audit Practice […]
The local audit sector is undergoing significant change. Against this backdrop we have published a summary of our Business Plan up to 31 March 2028. It outlines our continued commitment to deliver our statutory responsibilities to make auditor appointments, set fees, and manage the audit services contracts, whilst actively supporting the Government’s wider local audit […]
We are consulting on the proposed fee scale for 2025/26 audits. Information on the consultation and how to respond can be found on our website. The closing date for comments is 5pm on Monday 13 October 2025. We are holding a webinar for bodies on Thursday 2 October from 2pm to 3pm. The aim of the […]
We have published our information paper for 2024/25 audits with the 2025/26 fee scale consultation. The information paper sets out our assessment of the impact on fees of changes in standards and provides information on how bodies and auditors can work together to mitigate the amount of additional audit work needed.
On 5 September there was a call for evidence from individuals with relevant expertise and experience or a special interest in the English Devolution and Community Empowerment Bill, which is passing through Parliament. Further details can be found on the UK Parliament website.
We have published the number of audit opinions delivered up to 31 August 2025 on our website. Data for previous months can be viewed on our monthly audit opinion data page.
CIPFA LASAAC has issued its consultation on the 2026/27 Code of Practice on Local Authority Accounting in the UK (the Code). The 2026/27 Code will apply to accounting periods starting on or after 1 April 2026. The survey closes on 12 October 2025. Further details about the consultation can be found on the CIPFA website.
The Local Audit (Major Local Audit) Regulations 2025 has been amended to include changes to the Major Local Audit threshold as part of MHCLG’s wider local audit reform strategy.
MHCLG has confirmed that the Local Audit Liaison Committee has been replaced by Local Audit System Transition Board. The overall aim of the Transition Board is to provide advice and challenge to support MHCLG in managing the transition to the reformed local audit system and provide oversight of the build-back work. MHCLG’s formal notification letter […]
We have published updates to our auditor appointment directories following our July updates from our audit suppliers: You can also visit our pages that list all directories for 2018/19 to 2022/23 and 2023/24 to 2027/28.