Post-16 audit code of practice

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 Education and Skills Funding Agency’s (ESFA’s) assurance and accountability requirements for post-16 providers, including sixth-form and further education colleges.

Providers must read the audit code alongside any agreements setting out the conditions of funding, including any grant funding agreements and contracts with ESFA.

This version of the post-16 audit of code of practice is relevant for all periods commencing on or after 1 August 2017.

Regularity self-assessment questionnaire

Sixth-form and further education college corporations must complete this self-assessment questionnaire and pass it to their external auditor to help inform the regularity assurance engagement.

Other resources

College corporations should refer to the following resources in preparing their accounts:

Published 2 March 2017
Last updated 29 March 2018 + show all updates
  1. Post-16 audit code of practice for 2017 to 2018 and a 2018 regularity self-assessment questionnaire have been updated.
  2. New file Regularity self-assessment questionnaire 2017 uploaded on 20 July 2017.
  3. First published.