Local Audit and Accountability Act 2014: changes to audit requirements for joint committees
Letter to joint committees, describing changes to their audit requirements.
PDF, 184KB, 5 pages
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From 1 April 2015, implementation of the Local Audit and Accountability Act 2014 will mean that joint committees will no longer be required to have their accounts separately prepared and audited. The financial results of joint committees are reported in the accounts of constituent bodies, so there will be no need for a separate audit appointment to joint committees.