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Consultation Outcome Published 8 Sep 2020 Ministry of Housing, Communities and Local Government ↗ View on GOV.UK

Review of local authority financial reporting and external audit: call for views

The independent review led by Sir Tony Redmond is seeking views on the quality of local authority financial reporting and external audit.

Opened 17 Sep 2019
Closed 20 Dec 2019
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▤ Verbatim text from source document

This call for views, for Sir Tony Redmond’s review of local authority financial reporting and external audit, invites views, information and evidence on, in particular:

  • definitions of audit and its users
  • the expectation gap
  • audit and wider assurance
  • the governance framework
  • audit product and quality
  • auditor reporting
  • how local authorities respond to audit findings
  • the financial reporting framework

The call for views is aimed at anyone with a direct or indirect interest in local authority audit and financial reporting.