HFMA response to the NAO code of audit practice issues paper

Lisa Robertson

03 June 2019


The HFMA responded to the National Audit Office consultation on the Code of Audit Practice (Code) issues paper to assist in the development of the new Code which will apply to audits of local bodies’ from 2020/21.

The National Audit Office are currently seeking views on the issues relevant to the development of a new Code of Audit Practice (Code). They are consulting on potential changes to the Code in two stages. Stage 1 involves engagement with key stakeholders and public consultation on the issues that are considered to be relevant to the development of the Code.

The HFMA responded to the National Audit Office consultation on the Code issues paper to assist in the development of the new Code which will apply to audits of local bodies’ from 2020/21.


HFMA response to the NAO code of audit practice issues paper

June 2019 (PDF 172KB)