Code of Audit Practice 2024: Explanatory memorandum
This explanatory memorandum has been prepared by the Ministry of Housing, Communities and Local Government and laid before Parliament in accordance with the Local Audit and Accountability Act 2014.
Applies to England
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The draft Code of Audit Practice 2024 has been developed by the Comptroller and Auditor General (C&AG) and laid in Parliament on his behalf by the government. The government has produced this accompanying explanatory memorandum.
The changes in the Code are part of wider measures to address the significant backlog of unaudited local body accounts in England. This backlog affects non-NHS bodies within the Code’s remit including local authorities, National Park authorities, fire authorities, police and crime commissioners, waste authorities and transport authorities.
Updates to this page
Last updated 12 September 2024 + show all updates
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Updated the Explanatory memorandum for the draft Code of Audit Practice 2024.
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First published.