Guidance

16 to 19 provision: audit approach

Audit approach for 16 to 19 study programmes funded by the Education Funding Agency.

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This publication sets out the audit approach for 16 to 19 provision funded by the Education Funding Agency (EFA).

The audit approach applies directly to charitable and commercial providers (CCPs). The principles are also relevant to specialist post-16 institutions (SPIs), academies, local authority schools and college providers.