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Contribute to our consultation: Auditors' Work on Value for Money Arrangements

The NAO has launched a consultation on the draft guidance to auditors in respect of their duties under the Code of Audit Practice. Chapter 3 of the Code requires auditors to be satisfied that local audited bodies have proper arrangements to secure value for money in their use of resources (Auditor Guidance Note 3 - Auditors' Work on Value for Money (VFM) Arrangements).

This guidance is issued under the Local Audit and Accountability Act 2014, which gives the Comptroller and Auditor General the power to issue guidance to auditors in respect of their duties under the Code of Audit Practice.

We invite you to contribute your view on this draft guidance. The deadline for responses is 30 September 2015.

Thank you.


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