Consultation Documents

Local Government Draft Code of Audit Practice

The draft Code of Audit Practice sets out what the Local Government Auditor is required  to do to fulfill his/her statutory audit responsibilities under the Local Government (Northern Ireland) Order 2005 (the Order) and the Local Government Act (Northern Ireland) 2014 (the Act ).


Article 5 of the 2005 Order requires the Local Government Auditor to prepare a Code of Audit Practice (the Code) for local government bodies in Northern Ireland and this is submitted to the Assembly for approval by resolution at intervals of no more than five years. The first Code was published in 2006, renewed in 2011 and, following consultation and approval by the Northern Ireland Assembly, a new Code was  published on 31 March 2016.  The new Code is applicable for all audits relating to the 2016-17 financial year and beyond.

For ongoing financial audits relating to the 2015-16  financial year the extant Code of Audit Practice (PDF 228 KB) will continue to apply. However, for the new performance improvement audit and assessments, which are performed in year, the new Code applies.”

The new Code of Audit Practice will apply for 2016-17 audits and beyond.