National Audit Office -
Under the Local Audit and Accountability Act 2014, the head of the National Audit Office (the Comptroller and Auditor General) takes on from the Audit Commission the role of preparing and maintaining the code of practice for local public audit. The code sets out the framework within which the auditors of local public bodies are required to carry out their work. Subject to parliament’s approval, the code will take effect from 1 April 2015 for audits for the financial year 2015-16. Audits for the financial year 2014-15 will be conducted under the existing codes prepared by the Audit Commission, and by Monitor for NHS foundation trusts. This consultation seeks views on the draft code and closes on 31 October 2014.