Local Audit

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

Local Audit (overview)

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

Consultations on measures to address local audit delays

System partners agree that delays to local audits must be addressed through a coordinated effort. The proposed measures are subject to three consultations.

Escalated Reporting Framework

The FRC is leading work to implement an early warning system to mitigate the risk of the backlog in local audit recurring.

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.