Consultation by the Local Government Auditor on the Draft Code of Audit Practice 2026

The Local Government Auditor, Colette Kane, has drafted a revised Code of Audit Practice (Code) attached.  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. 

We have also attached a Consultation Document which:  summarises the consultation process; sets out the proposed changes to the relevant sections of the 2021 Code; and provides guidance on completion. 

We would appreciate it if your organisation could review the attached draft Code and provide comments to us using the SurveyMonkey linked below by 1^st December 2025 

 Consultation on Draft Code of Audit Practice for Local Government Audit October 2025

When answering the questions, we would welcome any additional detail that will help us better understand the basis of your comments as appropriate. Do not feel it is necessary to respond to all the questions as we welcome brief responses addressing only those matters where you have a particular view.

We may draw on your responses when explaining how we have acted on the consultation and we may publish the responses received - all personal data in responses will be anonymised to adhere to the UK GDPR and Data Protection Act 2018.

Any queries regarding the Draft Code and Consultation Response Forms can be sent to consultations@niauditoffice.gov.uk.

We welcome your participation.