Statutory guidance

NHS foundation trusts: audit code

How auditors of NHS foundation trusts should carry out their work and the additional standards they should meet.

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The former Monitor Audit Code for NHS foundation trust audits was withdrawn on 1 April 2015. From that date, NHS foundation trust auditors instead issue the Code of Audit Practice issued by the National Audit Office (NAO) on behalf of the Comptroller and Auditor General. The NAO’s Code of Audit Practice applies to foundation trust auditors rather than the trusts themselves. NHS foundation trusts should refer to our guidance Governance over audit, assurance and accountability.