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Public Sector Audit and Assurance

Public bodies need to build trust and confidence in how they spend public money. These resources explore the role audit and assurance can play in making that possible.

ICAEW Rep 128/19 Redmond Review on LG financial reporting and external audit in England


ICAEW welcomes the opportunity to comment on the Call for Views published on 17 September 2019 on the Independent review into the arrangements in place to support the transparency and quality of local authority financial reporting and external audit in England by the Ministry of Housing, Communities and Local Government (MHCLG) and led by Sir Tony Redmond.

Local public audit: expectations gap


This new publication explores the issues that local public bodies in England are facing in the current economic climate against a backdrop of financial instability, increasing demands for services from an ageing and increasing population, complex structures (both organisational and financial) and weaknesses of effective accountability and governance structures. It looks at the role of local public auditors and those charged with governance in relation to these issues and considers what improvements could be made to enhance trust and confidence in how public money is spent.

Procurement: Tendering for local audit


This special report has been written to support local public bodies when they are in the process of tendering for external audit services under the Local Audit and Accountability Act 2014. It is largely based upon recent experiences by accountancy firms, gained in tendering for NHS Foundation Trusts and other public sector procurements, learning the lessons from these procurement exercises.

Audit v other forms of assurance; a Special Report


This paper explains the differences between the different forms of assurance, and why it is important for those seeking assurance to understand these differences, the work that has been carried out and what it is that they are actually receiving, so they can make appropriate judgements and decisions about the use of public monies.

Local public audit in England


ICAEW is now responsible for the licensing, registering and monitoring of auditors who wish to carry out audits of local public bodies. This page explains what accountancy firms and individuals need to do to become a registered local auditor under the Local Audit and Accountability Act 2014.