Guidance

Changes to the smaller authorities’ local audit and accountability framework

This guide explains the changes and key requirements of the new local audit and accountability regime for smaller authorities from 1 April 2015.

Document

Changes to the smaller authorities’ local audit and accountability framework: a guide

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Detail

This guide offers an explanation of the changes and key requirements of the new local audit and accountability regime for smaller authorities from 1 April 2015.

It sets out the changes in 2 stages, from April 2015 after the closure of the Audit Commission and from April 2017 with the introduction of the local auditor appointment.