Consultation on the revised Code of Audit Practice 2021

16 October 2020

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.

Background

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.

The documents are available from the link below: