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Detail of outcome
The department received 38 responses to the consultation - 84% of those who responded agreed that the auditor panel’s non-audit work should be set in regulations.
Respondents commented on the definition of ‘independence’ for auditor panel members and other comments covered drafting improvements and operational queries. Section 3 of the response shows the minor amendments to the draft regulations that will be made.
The main changes are:
- there is a need for at least 2 members or 50% (whichever is higher) of the auditor panel to be present
- clarifying the requirements for appointment of panel members not already members of an NHS trust’s governing board or clinical commissioning group’s governing body
- the wording on the auditor panel’s role in agreeing non-audit work by the external auditor has been strengthened
We will aim to lay the regulations in December 2014 and work with NHS England, the NHS Trust Development Authority and other NHS bodies to produce guidance to support the regulations.
The proposed regulations establish how auditor panels or audit committees will be set up so they can advise on the appointment and management of local auditors, and give advice on non-audit work.
These regulations are part of the Local Audit and Accountability Act 2014.