About the Local Audit Quality Forum (LAQF)

Key Relationships

The LAQF will seek to forge strong links and relationships with a variety of other stakeholders in the local audit community, including:

  • The audit suppliers which have contracted with PSAA to undertake local audits;
  • the C&AG and NAO who are responsible for production of the Code of Audit Practice and guidance to auditors, as well as undertaking periodic value-for-money studies focusing on local services;
  • the FRC which is responsible for issuing various regulations relating to local audit; recognising bodies as Recognised Supervisory Bodies (RSBs) and Recognised Qualifying Bodies (RQBs) for local audit purposes; and, via its Audit Quality Review (AQR) team, monitoring the quality of “major local audits”;
  • Recognised Supervisory Bodies (currently ICAEW and ICAS) which are responsible for the licensing, registering and monitoring of auditors who wish to carry out audits of local public bodies;
  • CIPFA which, as well as being a Recognised Qualifying Body, is also responsible for publishing the CIPFA/LASAAC Code of Practice on Local Authority Accounting and the CIPFA /SOLACE Framework for Good Governance in Local Authorities. It also publishes guidance to local bodies on good public financial management as well as specific guidance to local audit committees;
  • Key players in other local audit systems such as the audit agencies with responsibilities for local audit in Scotland, Wales and Northern Ireland; and
  • Key players with experience of audit arrangements and developments in other sectors.
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