We welcome the opportunity to comment on this consultation on the Code of Audit Practice, following on from the last review in 2014 and operation since.
We understand that this is the first part of a two stage review and that there will be a further consultation in November on the proposed text of the revised code.
We have addressed the specific consultation questions in the format requested and these are attached as part of this reponse.
NAO consultation on Local audit in England Code of Audit Practice