Corporate report

Minutes of the Audit Risk Assurance Committee: 13 November 2025

Updated 29 January 2026

Applies to England

Present

Martin Spencer, Chair

Laura Wyld, Board member

Jo Moran, Board member

Ian Looker, Co-opted member 

Apologies

Jon Yates, Board member

Emma Wilson, National Audit Office (NAO) 

Also in attendance

Dame Christine Gilbert, Chair, Ofsted (observer)

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

Matthew Coffey, Deputy His Majesty’s Chief Inspector

Louise Grainger, Chief Financial Officer (CFO)

Principal Private Secretary to HMCI and Head of Private Office

Head of Strategy Delivery

Khadija Qidwai, NAO

Adeel Shameem, EY

Hassan Rohimun, EY

Tony Smith, Government Internal Audit Agency (GIAA)

Curtis Yapp, GIAA

Gary Wilkin, GIAA

Neil Greenwood, National Director, Digital and Operations (item 3)

Deputy Director, Technology (item 3)

Rory Gribbell, Director, Strategy and Engagement (items 8 and 10)

Head of Corporate Governance

Yvette Stanley, National Director, Regulation and Social Care (item 10)

Status

Approved at the Audit and Risk Assurance Committee (ARAC) meeting on 22 January 2026.

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

The Chair welcomed Ofsted’s Board Chair, Dame Christine Gilbert, as an observer to the meeting.

The minutes of the last meeting were approved as a correct record with no changes.

All actions from the last meeting were closed.

2. Verbal report from HMCI

HMCI updated the committee on the National Association of Headteachers’ rejected claim for judicial review in relation to Ofsted’s renewed education inspection framework. HMCI reported that inspections under the renewed framework have started as planned in early years, schools and further education and skills remits and reflected on early feedback from providers and inspectors.

HMCI noted Ofsted was now increasing its focus, efforts and engagement with the Department for Education on planned reforms in the social care remits.

3. Progress against audit recommendations

The committee noted progress made on implementing audit recommendations. Members noted there are 14 outstanding actions with 11 on track to meet their original deadlines and 3 on track to meet revised completion dates. The CFO provided further detail and assurance on an outstanding action in relation to the 2024–25 payroll audit, which is expected to be completed by end of November 2025.

The committee received an update on the implementation of actions arising from GIAA’s audit of cyber incident response and information security. The committee noted that all actions had been completed and discussed ongoing cyber security risks and planned mitigations.

The committee agreed to consider a follow-up audit of Ofsted’s cyber security in 2026–27.

4. Internal audit progress report

One audit has been completed since the last meeting. GIAA outlined that 2 audits would be completed later than planned, meaning several reports will be considered at the January 2026 committee. GIAA provided assurance that the 2025–26 audit plan would be completed by March 2026.

The committee welcomed GIAA’s planning workshop with directors to inform the draft internal audit plan 2026–27. The draft plan will be discussed at the January ARAC and finalised in March 2026. To provide timely assurance, the committee asked GIAA to schedule audits across the year’s work. GIAA’s intention is to plan the Q1 audits alongside developing the 2026–27 plan.

5. Issued internal audit reports

Phase 2 of the Education Inspection Reform: Operational Readiness audit has been completed. The committee discussed the audit findings and noted that GIAA had provided a substantial opinion.

6. Value for Money and Insight work

The committee noted the update on the NAO’s value for money and insights work.

7. External audit draft planning report 2025–26

The committee noted EY’s provisional risk assessment for the 2025–26 audit, which included the risks associated with accounting for intangible assets. The committed asked that EY and NAO provide a view on Ofsted’s proposed treatment of intangible assets within one week of receiving the additional information.

The committee noted the proposed audit timetable which enabled the Annual Report and Accounts to be laid in parliament ahead of the summer recess and that the audit planning report will be presented to the January meeting.

EY is the prime provider of bespoke learning to the Government Campus. Ofsted submitted its learning requirement to the Government Campus who engaged with EY. EY confirmed – following an assessment shared with NAO – that there are no conflicts affecting their independence. The committee requested sight of EY’s assessment.

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

The committee agreed not to print copies of the Annual Report and Accounts 2025–26 and discussed the proposed timeline, noting the dates for Summer Recess in 2026 (the House rises on 16 July). The committee asked for sufficient time for the board to consider the report’s key messages and themes early on to avoid last minute changes. The committee requested to see an updated timeline at the January meeting.

9. Finance report (period 6)

The committee noted the update on Ofsted’s financial position and the business planning for 2026–27. The committee noted significant work is planned to inform key decisions on the budget; an update on business planning will be presented to the board in December.

10. Strategic risks and deep dive on SR9

The committee discussed the updates to the strategic risk register and approved the current position of the risks.

The committee received a detailed update on ‘provider integrity’ and the interaction with Ofsted’s policies, processes and practice in relation to safeguarding of children. The committee discussed the importance of fostering a curious culture, intelligence sharing and close coordination across the system of organisations and actors within a child’s life. The committee agreed to keep the issue under regular review.

11. Changes to HMT ARAC handbook

The committee noted the changes to HM Treasury’s handbook and guidance for Audit and Risk Assurance Committees, including provision of a new stand-alone self-assessment tool. The committee agreed to conduct a self-assessment in line with the updated guidance over Summer 2026.

12. AOB

The Chair thanked Tony Smith for his work and engagement with Ofsted over the past 5 years and wished him all the best for his retirement.