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Audit Committee Update is a briefing for members of public sector audit committees. It covers new developments and guidance that are of interest to audit committee members and supports them in their role. Three issues a year are produced for subscribers to the CIPFA Better Governance Forum.
The articles and references are also of interest to those who work with or support audit committees.
This issue covers two main areas as well as a round up of legislation and guidance of interest to the committee. The first area is an overview of the new governance framework for local government. The new framework applies from 2016/17 and will shape local codes of governance and underpin the annual governance statement. The second main topic is an update on the requirements for local authorities to appoint their external auditors. Local authorities, fire authorities, police and crime commissioners and other bodies will need to plan their approach during 2016 and make some key decisions. Health trusts and clinical commissioning groups will need to complete the appointment process by the end of the year.
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