Post-16 audit code of practice
ESFA’s assurance and accountability requirements for post-16 providers including further education and sixth-form colleges and independent training providers.
Applies to England
Documents
Details
The post-16 audit code of practice sets out the Education and Skills Funding Agency’s (ESFA’s) assurance and accountability requirements for post-16 providers, including further education and sixth-form colleges. It also provides information on the requirements for independent training providers (ITPs).
Post-16 audit code of practice
Providers must read the audit code alongside any agreements setting out the conditions of funding, including their:
- accountability agreements with ESFA and the Department for Education (DfE)
- grant funding agreements with ESFA and DfE
- contracts with ESFA and DfE
The post-16 audit code of practice for the year 2023 to 2024 is relevant for all periods commencing on or after 1 August 2023.
The updates made to the post-16 audit code of practice since last year are captured at the beginning of this new edition.
Regularity self-assessment questionnaire
The regularity self-assessment questionnaire must be completed by:
- further education colleges
- sixth-form colleges
- institutions designated under section 28 of the Further and Higher Education Act 1992 (as amended) as being in the further education sector
It must be signed by the:
- accounting officer
- chair of governors
It must be shared with your external auditor to help inform the regularity assurance engagement.
The version for 2023 to 2024 includes updates to aid colleges in meeting Managing public money (MPM) compliance and other responsibilities resulting from reclassification.
Further guidance or requirements may be issued as required by the ESFA.
Other resources
- college accounts direction
- accounts direction handbook which sets out detailed guidance on the preparation of college accounts, including a model set of accounts
Last updated 27 March 2024 + show all updates
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Added 'Post-16 Audit Code of Practice 2023 to 2024' and 'Regularity self- assessment questionnaire 2023 to 2024' and removed 'Post-16 audit code of practice 2021 to 2022: revised edition, September 2022'.
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We have published the post-16 audit code of practice for 2022 to 2023, along with an updated version of the regularity self-assessment questionnaire.
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We have published a revised edition of the post-16 audit code of practice 2021 to 2022.
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We have updated the post-16 audit code of practice for the 2021 to 2022 financial year and published an updated regularity self-assessment questionnaire.
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We have published the supplementary bulletin to the college accounts direction 2020 to 2021 and the post-16 audit code of practice 2020 to 2021.
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We have published the post-16 audit code of practice for 2020 to 2021 and the regularity self assessment questionnaire for 2020 to 2021.
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We have published a supplementary bulletin to the college accounts direction 2019 to 2020 and the post-16 audit code of practice 2019 to 2020. Its aim is to help sixth-form and further education colleges and their auditors/reporting accountants deal with matters arising from the COVID-19 pandemic which may impact on the corporation’s accounts for the year 2019 to 2020.
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We have published the post-16 audit code of practice for 2019 to 2020 (not 2020 to 2021 as previously stated). You can find a list of changes in this edition in the guidance.
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We have published the post-16 audit code of practice for 2020 to 2021. You can find a list of changes in this edition in the guidance.
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We have published the post-16 audit code of practice for 2018 to 2019 and the regularity self-assessment questionnaire 2019.
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Post-16 audit code of practice for 2017 to 2018 and a 2018 regularity self-assessment questionnaire have been updated.
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New file Regularity self-assessment questionnaire 2017 uploaded on 20 July 2017.
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First published.