Corporate report

Minutes of the Audit Risk Assurance Committee: 12 March 2026

Updated 25 June 2026

Applies to England

Present

Martin Spencer, Chair

Laura Wyld, Board member

Jo Moran, Board member

Jon Yates, Board member

Robert Hart, Co-opted member 

Also in attendance

Dame Christine Gilbert, Chair, Ofsted (observer)

Martyn Oliver, His Majesty’s Chief Inspector (HMCI)

Louise Grainger, Chief Financial and Operating Officer (CFOO)

Aftab Arif, Interim Director, Finance

Head of Strategy Delivery

Strategic Priorities, Risks and Compliance Lead

Khadija Qidwai, National Audit Office (NAO)

Jessica Wilson, NAO

Emma Wilson, NAO

Adeel Shameem, EY

Hassan Rohimun, EY

Gary Wilkin, Government Internal Audit Agency (GIAA)

Curtis Yapp, GIAA

Rory Gribbell, Director, Strategy and Engagement (items 8 and 9)

Status

Approved at the Audit and Risk Assurance Committee (ARAC) meeting on 18 June 2026.

1. Chair’s introduction, declarations of interest, minutes, actions and matters arising

The chair welcomed Robert Hart as the new co-opted ARAC member to his first committee meeting.

Robert Hart introduced himself and noted his current roles as an employee at the Department for Transport, a co-opted ARAC member of Active Travel England, and company director (treasurer) and charity trustee of Thames Turbo Triathlon Club.

The chair asked that for all future meetings the committee receives a summary of any updates to members’ declarations to review.

The committee asked for minor revisions to the minutes of the January committee meeting.

The committee noted outstanding actions.

2. Verbal report from HMCI

HMCI provided an update on the renewed education inspection framework and report card implementation and feedback from providers. He noted the ongoing reform work in relation to the framework for Inspections of Local Authority Children’s Services (ILACS) and the Social Care Common Inspection Framework (SCCIF).

HMCI provided an update on the Children’s Wellbeing and Schools Bill noting plans to develop a trust inspection model. He also noted the Department for Education’s recent White Paper on planned reforms to schools and the special educational needs and/or disabilities (SEND) system which will have implications for Ofsted and require updates to inspection frameworks.

HMCI concluded by noting his upcoming engagements.

3. Progress against audit recommendations

The committee noted progress made on implementing the audit recommendations. Members noted 3 actions had been completed since the last meeting and 6 actions remain outstanding. Four are on track against the original dates and 2 against revised dates.

The CFOO explained that one of the target completion dates had been amended, following further investigation into the audit recommendation regarding standing data.

4. Internal audit progress report

GIAA provided a progress report on delivery of the 2025–26 internal audit plan. Committee members discussed how strategic priority areas for internal audit are identified and noted the results of the work taken forward to date.

GIAA noted the indicative annual opinion was substantial. Members asked about the ‘roles and accountabilities’ indicative opinion. GIAA agreed to circulate further information on this.

The committee noted that 2 audits have been completed since the January committee meeting: an assessment of Ofsted’s strategic risk management and an assessment of Ofsted’s approach to learning reviews.

The committee discussed the strategic risk management audit, which had been given a substantial opinion. The committee passed on their appreciation to the teams involved.

The committee discussed GIAA’s audit of learning reviews, which had been given a substantial opinion. The committee discussed how progress would be tracked and sought further clarification regarding GIAA’s suggestion to enhance the use of key performance indicators (KPIs) in the tracking process.

The committee requested that board members are consulted during audits where this would add value.

5. Internal audit planning report 2026–27

Committee members were invited to comment on GIAA’s draft audit plan for 2026–27. Committee members discussed the proposed emphasis on internal processes and back-office controls, with comparatively less focus on areas involving external delivery.

Committee members discussed whether upcoming children’s social care inspections reforms should feature in the audit plan. GIAA proposed to provide assurance by attending some programme boards instead, which members agreed.

6. External audit draft planning report 2025–26

The committee noted the EY was on track to complete the audit of the financial statements audit and that no issues were identified during the interim audit.

7. Value for Money and Insight work

The committee noted the update on the NAO’s value for money and insights work, including 2 upcoming reports which would mention Ofsted. The NAO agreed to send these reports with the papers of the June committee meeting.

8. Annual Report and Accounts 2025–26 production and timeline

Committee members noted that preparation of the 2025–26 Annual Report and Accounts was on schedule. The committee noted the potential delay with the pensions data, which is outside of Ofsted’s control.

9. Strategic risks

The committee discussed the strategic risk register and a proposal for new risks. The committee discussed and agreed to further work in the agreed areas of interest.

10. Finance report

The committee noted Ofsted’s financial position and the forecast at the end of period 9.

11. AOB

The committee received an update on whistleblowing cases over the past 12 months.