Local Audit

A strong local audit system is key to maintaining public confidence in local democracy by ensuring transparency and accountability to taxpayers. The FRC is the system leader for local audit ahead of the legislation to establish the Audit, Reporting and Governance Authority (ARGA).

Local Audit (overview)

The FRC is the system leader for local audit in England, working with partners to support a strong, well-functioning local audit system.

Measures to address local audit delays

The Government has brought forward legislation to tackle the backlog and put the local audit system on a sustainable footing.

Escalated Reporting Framework

The FRC has implemented a framework to provide early intelligence on issues arising in the local audit system.

Annual Report on Local Audit

The FRC will report annually on the local audit system, including on timeliness, the findings of local audit, emerging trends, and the local audit market.

Local Audit Workforce Strategy

The FRC is preparing a workforce strategy to address capacity and capability issues in the local audit sector.

Local Audit Specialist Training

The listed criteria outlines the essential requirements that training providers must meet to ensure their training can be approved as Local Audit Specialist Training.

Major Local Audits Reports

We publish an annual report on the inspection findings of Audit Quality Reviews of major local audits in England, which includes large health and local government bodies.