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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.

Local public audit: expectations gap


Trust and confidence in public spending can only be enhanced by building a framework of accountability, transparency, governance and ethics. This publication explores the issues that local public bodies in England are facing in the current economic climate.

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.

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.