Guidance

Procurement of external auditors for NHS trusts and CCGs

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

From:
Department of Health and Social Care
Published
18 March 2016
Last updated
7 July 2016 — See all updates

Documents

Guidance on the local procurement of external auditors for NHS trusts and CCGs

PDF, 559 KB, 32 pages

Details

Under the Local Audit and Accountability Act 2014, NHS trusts and CCGs must select and appoint their own auditors. They must also directly manage their contracts for the audits for the financial year starting on 1 April 2017.

This guidance is to assist NHS trusts and CCGs with their initial audit appointments. It sets out:

  • legal requirements
  • National Audit Office’s code of audit practice
  • auditor’s eligibility, a core specification for audit services
  • 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.