Sets out the common standard for the provision of assurance in relation to funding of post-16 providers. Includes guidance on the annual assurance arrangements for sixth-form and further education colleges and their auditors.
Post-16 audit code of practice
The post-16 audit code of practice sets out the Education and Skills Funding Agency (ESFA) assurance and accountability requirements for post-16 providers.
Providers must read the audit code alongside any agreements setting out the conditions of funding, including any contract with ESFA.
The audit code is updated by ESFA each year.
This version of the audit code is relevant for all periods commencing on or after 1 August 2016.
Regularity self-assessment questionnaire
Sixth-form and further education colleges must complete this self-assessment and pass to their external auditor to inform the regularity assurance engagement.
Colleges should refer to the following resources in preparing their accounts: