This newly updated Code of Audit Practice (2026) sets out the framework for auditing Local Government bodies in Northern Ireland for the next five years. The Code was approved by the NI Assembly on 14 April 2026 and comes into effect from this date. The Code is applicable to the audit of all Northern Ireland local government bodies’ financial statements from the financial year 2025-26 onwards.
A Statement of responsibilities of Local Government Auditor and Local Government Bodies has also been issued by the Local Government Auditor and is aligned to the Code of Audit Practice. This Statement should be read in conjunction with the current Code of Audit Practice. This Statement serves as the formal terms of engagement between the Local Government Auditor and local government bodies. It summarises the responsibilities of the Local Government Auditor and local government bodies and what is expected of both parties.