The Local Government Auditor, Colette Kane, has drafted a revised Code of Audit Practice (Code), available here. The draft Code sets out how the Local Government Auditor conducts and reports on audit work, in line with her statutory duties under the Local Government (Northern Ireland) Order 2005 (the Order) and the Local Government Act (Northern Ireland) 2014 (the Act). Legislation requires the Code to be revised every five years and therefore the attached Draft Code of Audit Practice 2026 will, subject to consultation, replace the current 2021 Code on 1 April 2026. 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.