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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.
The post-16 audit code of practice sets out the Skills Funding Agency (SFA) and Education Funding Agency (EFA) 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 SFA/EFA.
The audit code is updated by SFA/EFA each year.
This version of the audit code is relevant for all periods commencing on or after 1 August 2016.
SFA/EFA plan to publish the regularity self-assessment questionnaire in due course.
Colleges should refer to the following resources in preparing their accounts: