FRC approves CIPFA Diploma in Local Audit

News types: Generic Announcement

Published: 20 November 2024

The Financial Reporting Council (FRC) has today announced the Chartered Institute of Public Finance and Accountancy’s (CIPFA) Diploma in Local Audit as pre-approved local audit specialist training.

Improving the capacity and capability of the local audit system is a priority of the FRC to ensure the long-term sustainability of the local body financial reporting and audit. The FRC has already revised guidance allowing for Responsible Individuals with significant statutory audit experience to apply for Key Audit Partner status if they have undertaken pre-approved local audit specialist training.

CIPFA’s Diploma in Local Audit is the first FRC-approved local audit specialist training for Key Audit Partner status applications. Any auditors who have successfully completed the course and met the criteria to apply for Key Audit Partner status will be able to apply retrospectively.

The FRC encourages other Recognised Qualifying Bodies, training providers and audit firms who have developed training to apply for assessment as approved local audit specialist training. An application form is available on its website.

Sarah Rapson, Executive Director of Supervision, said:

“Improving the capacity and capability of local auditors and audit firms is essential to address the systemic timeliness issues and rebuild the system to provide the assurance the public deserves.

CIPFA’s approval provides a new pathway for corporate auditors to apply to work in local audit, increasing the pipeline of talent to ensure communities are being served by professionals with a focus on high standards of audit quality and public accountability. We look forward to seeing auditors take advantage of this opportunity to work in local audit.”

Lindie Engelbrecht, CIPFA Director of Education and Membership, said:

“I am delighted that the FRC has endorsed CIPFA’s new Diploma in Local Audit. Local audit plays a vital role in strengthening assurance and accountability within our public sector, ensuring we remain transparent and answerable to the communities we serve. This qualification will not only build capacity and expertise across the sector but also draw upon CIPFA’s decades of experience in delivering world-class public finance qualifications.

I would like to thank MHCLG for their support in funding the development of this course, which is a crucial step in expanding the pool of Key Audit Partners and bolstering the wider local audit workforce.”

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