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Public Sector Audit and Assurance

Read the latest insights on audit & assurance in the public sector from ICAEW, including the latest on the Redmond Review on the future of local audit. Find out about ICAEW’s role in licensing, registering and monitoring local auditors - and how to register. Download ICAEW’s technical framework for reporting on grant claims and get help from ICAEW in commissioning independent reports on recipient eligibility.
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Insights

PAC says government flying blind on struggling council finances
  • Article
  • 19 Mar 2025
As the local audit crisis continues, the Public Accounts Committee warns government accounts are not focused sufficiently on long-term financial risks posed by climate change, rising health spending and geopolitical tensions.
Hundreds of local government bodies receive disclaimed audit opinions
  • Article
  • 17 Mar 2025
The impact of the latest backstop date has become clear as auditors were unable to provide substantive assurance on more than 200 accounts of local government bodies for the 2023-24 financial year.
Whole government response essential to local authorities’ financial sustainability
  • Article
  • 03 Mar 2025
Pressured public services and repeated delays to reform the funding system are contributing to local authorities’ finances becoming unsustainable, National Audit Office (NAO) report warns.
Parliamentary committee urges clarification on local audit overhaul
  • Article
  • 16 Jan 2025
Housing, Communities and Local Government Committee welcomes steps to fix broken local audit system, but urges clarification on the remit of the proposed Local Audit Office.
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Highlights

The auditor who fought Kenyan corruption
  • Article
  • 17 Apr 2024
This year’s ICAEW Achievement Award winner, Edward ‘Eddie’ Ouko, faced huge resistance in his role as Auditor-General of Kenya. Despite the threats, he stood his ground.
Top tips when designing a grants assurance framework
  • Article
  • 30 Oct 2024
  • PDF (260kb)
Top tips for government bodies to consider when designing a grants assurance framework and discover common pitfalls to be avoided.
Government’s response ‘disappointing’ on local authority recommendations
  • Article
  • 23 Feb 2024
Department keeps under review or rejects several recommendations made by the Levelling Up, Housing and Communities Committee inquiry into financial reporting and audit in English local authorities.
FRC’s local audit review marks stop-gap amid recovery
  • Article
  • 21 Nov 2024
With trimmed-down scope in the light of efforts to reset local audit, the latest FRC report confirms that the regulator's pause on routine inspections will now cover audits up to the end of FY23/24.
ICAEW vision for local audit
  • Hub page
  • 09 Mar 2023
ICAEW sets out its vision for local audit, making the case for better financial reporting, high quality and more timely audits, stronger financial management and governance, and a thriving profession that is highly valued.
Local public audit in England
  • Helpsheets and support
  • 06 Oct 2015
ICAEW is responsible for the licensing, registering and monitoring of auditors who wish to carry out audits of local public bodies. This page explains what accountancy firms and individuals need to do to become a registered local auditor under the Local Audit and Accountability Act 2014.
UK public sector audit
  • Hub page
  • 14 Jul 2022
Public sector bodies may produce financial statements under the same accounting standards as their private sector counterparts, but there are some key differences. In addition, each of the UK's four nations has its own approach to audit. This hub highlights the important variations all auditors need to be aware of.
Spending watchdog disclaims government’s accounts
  • Article
  • 03 Dec 2024
For the first time ever, the National Audit Office disclaims the whole of government accounts due to severe backlogs in English local authority audits.

Reports and Analysis

ICAEW responds to Fabian Society pamphlet: ‘Prizing the Public Pound’
  • Article
  • 10 Aug 2021
ICAEW engages with the Fabian Society and their pamphlet ‘Prizing the Public Pound’ on local audit and spending effectiveness in central government, in which they call for a future Labour government to reorganise, revitalise and expand public audit in England.
Procurement: Tendering for local audit
  • Report
  • 07 Mar 2018
This special report has been written to support local public bodies when they are in the process of tendering for external audit services under the Local Audit and Accountability Act 2014.
Local public audit: expectations gap
  • Report
  • 15 Oct 2018
Trust and confidence in public spending can only be enhanced by building a framework of accountability, transparency, governance and ethics. This publication explores the issues that local public bodies in England are facing in the current economic climate.
TECPLN15081-4 Restoring trust in public finances
  • Article
  • 01 Jul 2016
  • PDF (407kb)
Restoring trust in public finances - the value of audit insight (joint ICAEW-PwC series on sustainable public finances - EU perspectives).
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Resources by Topic

Public Sector Audit and Assurance

Improving the quality of public audit. Becoming a registered local auditor. Assurance for grant-paying bodies

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Public Sector Finances

Insights and analysis on the UK public finances, including the #icaewchartoftheweek.

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Public Sector Financial Management

Our Better Government Series of policy insights looks at how to improve finance leadership and financial management in the public sector.

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Public Sector Financial Reporting

Developments in International Public Sector Accounting Standards (IPSAS) and International Financial Reporting Standards (IFRS) affecting the public sector.

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Europe and International

Exploring public sector finances and financial management across the globe.

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Books seen from above
Learning and Development

How we can help professionals, in the public sector and beyond, develop their skills and advance their careers.

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Further resources

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Public Sector webinars and recordings

Specialist resources and events for the public sector

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Diverse group of people
Public Sector Community

Free to join and open to non-ICAEW members

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Public Sector Community Newsletters

Latest news from the Public Sector Community

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