Guidance

Changes to the smaller authorities’ local audit and accountability framework

This guide explains the changes and key requirements of the new local audit and accountability regime for smaller authorities from 1 April 2015.

• From: Ministry of Housing, Communities & Local Government (2018 to 2021)
• Published: 11 March 2015

Applies to England

Documents

Changes to the smaller authorities’ local audit and accountability framework: a guide

Ref: ISBN 978-1-4098-4531-7

PDF, 328 KB, 12 pages

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Details

This guide offers an explanation of the changes and key requirements of the new local audit and accountability regime for smaller authorities from 1 April 2015.

It sets out the changes in 2 stages, from April 2015 after the closure of the Audit Commission and from April 2017 with the introduction of the local auditor appointment.

Published 11 March 2015