Minutes of the Audit Risk Assurance Committee: 24 September 2025
Updated 20 November 2025
Applies to England
© Crown copyright 2025
This publication is licensed under the terms of the Open Government Licence v3.0 except where otherwise stated. To view this licence, visit nationalarchives.gov.uk/doc/open-government-licence/version/3 or write to the Information Policy Team, The National Archives, Kew, London TW9 4DU, or email: psi@nationalarchives.gov.uk.
Where we have identified any third party copyright information you will need to obtain permission from the copyright holders concerned.
This publication is available at https://www.gov.uk/government/publications/ofsted-audit-committee-minutes/minutes-of-the-audit-risk-assurance-committee-24-september-2025
Present
Martin Spencer, Chair
Laura Wyld, Board member
Jo Moran, Board member
Ian Looker, Co-opted member
Jon Yates, Board member
Also in attendance
Martyn Oliver, His Majesty’s Chief Inspector (HMCI)
Matthew Coffey, Deputy His Majesty’s Chief Inspector
Louise Grainger, Chief Financial Officer
Principal Private Secretary to HMCI and Head of Private Office
Strategic Priorities, Risks, and Compliance Lead
Corporate Governance Officer
Khadija Qidwai, National Audit Office (NAO)
Emma Willson, NAO
Adeel Shameem, EY
Tony Smith, Government Internal Audit Agency (GIAA)
Curtis Yapp, GIAA
Iain Leviston, GIAA (items 6 and 7)
Matthew Purves, National Director, Ofsted Academy (item 9)
Rory Gribbell, Director, Strategy and Engagement (item 10)
Andrew Cook, National Director, Delivery (item 10)
Head of Strategy Delivery (item 10)
Status
Approved at the Audit and Risk Assurance Committee (ARAC) meeting on 13 November 2025.
1. Chair’s introduction, declarations of interest, minutes, actions and matters arising
The minutes of the last meeting were approved as a correct record.
All actions from the last meeting were closed.
2. Verbal report from HMCI
HMCI updated the committee on the Children’s Wellbeing and Schools Bill, and ongoing work to ensure that Ofsted was prepared for implementation. HMCI updated the committee on an imminent Department for Education (DfE) consultation regarding independent school fees. HMCI highlighted recent developments regarding an ongoing legal case, and the extensive engagement on the inspection improvement programme.
The committee noted a Dear Accounting Officer letter (see reference DAO 03/25).
3. Progress against audit recommendations
The committee noted progress made on implementing audit recommendations. The committee noted that 7 actions have been completed since the last report to ARAC, 8 actions are on track to meet the original target completion date, and 2 actions are on track to meet the revised target completion date. Three actions have missed their revised target date.
The committee questioned the reasons for the delay in completing 3 audit actions and asked that future reports more clearly outline the reason for the delays. The committee also agreed that directors should attend the committee to explain any delays if the action is missed twice.
The committee queried whether the weaknesses identified in the cyber incidence response and information security audit would impact on Ofsted’s Cyber Essentials Plus accreditation.
4. Internal audit progress report – for discussion
The committee noted that 2 audits have been completed since the last meeting.
GIAA noted that delivery of the 2025-26 plan is on track and are expected to deliver the reports scheduled for November.
The committee noted internal changes to the GIAA team. The Chair thanked the team for their work.
5. Issued internal audit reports
Two audits have been completed since the last meeting, Payroll, and Inspection Reform: Operational Readiness.
The committee discussed the payroll audit, which had been given a moderate opinion. The committee discussed the sample checks routinely conducted by the payroll team and queried whether this approach was effective and proportionate.
The committee discussed the interim report on Inspection Reform: Operational Readiness, which had been given a substantial opinion.
6. External audit
EY confirmed that the provisional audit planning report on the 2025-26 financial statements audit would be brought to the November meeting.
7. Value for money and insight work
The committee noted the recent publications.
8. Finance report
The committee noted Ofsted’s financial position as of the end of period 4.
The committee noted the information on staff costs, which was prepared in response to a request from the Board during the budget setting process.
9. Ofsted Academy
The committee noted the update on the Ofsted Academy, aimed at ensuring consistent training across the organisation. They discussed its alignment with Ofsted’s strategic objectives and how its success will be measured.
10. Strategic risk and deep dive
The committee noted the changes to the strategic risks since the last meeting.
The committee scrutinised data on the registration and inspection of children’s homes, discussed the associated risks and considered the mitigations and decisions to prioritise children’s safety.
11. AOB
There was no other business.