Review of local authority financial reporting and external audit: call for views

This call for views, for Sir Tony Redmond’s review of local authority financial reporting and external audit, invites views, information and evidence on, in particular:

• definitions of audit and its users
• the expectation gap
• audit and wider assurance
• the governance framework
• audit product and quality
• auditor reporting
• how local authorities respond to audit findings
• the financial reporting framework

The call for views is aimed at anyone with a direct or indirect interest in local authority audit and financial reporting.