Procurement of external auditors for NHS trusts and CCGs

Guidance for NHS trusts and clinical commissioning groups on locally appointing auditors by 31 December 2016 for the next financial year.



Under the Local Audit and Accountability Act 2014, NHS trusts and clinical commissioning groups (CCGs) must select and appoint their own auditors and directly manage their contracts for the audits for the financial year starting on 1 April 2017. Local appointment increases local accountability and moves NHS trusts and CCGs into line with NHS foundation trusts.

This guidance is to assist NHS trusts and CCGs with their initial audit appointments. It sets out the legal requirements, National Audit Office’s code of audit practice and auditor’s eligibility, a core specification for audit services, and advice on options for procurement and use of frameworks.

Published 18 March 2016
Last updated 7 July 2016 + show all updates
  1. Appendix E of the guidance document has been updated.
  2. First published.