Consultation Documents

The Local Government Auditor, Pamela McCreedy, issued her consultation on the revised Code of Audit Practice 2021 (the Code) for local government bodies in Northern Ireland.

 About this consultation

This consultation seeks comments on the revised Code which relate to the Local Government Auditor’s statutory duties under the Local Government (Northern Ireland) Order 2005 (the Order) and the Local Government Act (Northern Ireland) 2014 (the Act).

Following the consultation exercise, the Local Government Auditor will consider the responses received and then present a final version of the Code to the Northern Ireland Assembly for approval.


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 to have this approved by resolution of the Assembly at intervals of no more than five years.  The first Code was published in 2006 and renewed in 2011 and 2016. A new Code will be published by 1st April 2021.

How to respond

Responses to the consultation are request by 18 December 2020 can be emailed to:

Or posted to us at:

Local Government Draft Code Team, NIAO, 106 University Street, Belfast BT7 1EU.

Tel: 028 902 51139.

If you need paper copies of this consultation document we will be happy to post them to you, let us know by using the email or correspondence address above to provide us with your contact details.