Independent Supervision of the Auditors General
Published: 25 September 2023
1 minute read
From 6 April 2008, the Comptroller and Auditor General (C&AG) for England and the Auditors General of Northern Ireland, Scotland and Wales have been eligible to act as statutory auditors pursuant to section 1226 of the Companies Act 2006. The FRC has been appointed by the Secretary of State for Business, Innovation and Skills as the Independent Supervisor of Auditors General in respect of statutory audits.
To date, only the C&AG has accepted any statutory audits. The FRC has entered into arrangements (PDF) with the C&AG to discharge the supervision functions.
The disciplinary rules at Annex B have been updated with effect from 1 January 2021 with the Auditor General Disciplinary Rules 2021.
| Name | Auditor General Disciplinary Rules March 21 |
|---|---|
| Publication date | 1 April 2021 |
| Format | PDF, 163.8 KB |
| Name | January 2021 Version |
|---|---|
| Publication date | 1 January 2021 |
| Format | PDF, 160.1 KB |
| Name | 2012 Version |
| Publication date | 23 July 2012 |
| Format | PDF, 6.1 MB |
| Name | 2008 Version |
| Publication date | 8 April 2008 |
| Format | PDF, 104.4 KB |