Local authority financial reporting and external audit: independent review
Independent review by Sir Tony Redmond into the effectiveness of external audit and transparency of financial reporting in local authorities.
Documents
Independent review into the oversight of local audit and the transparency of local authority financial reportingapplication/pdfAnnex 4c: Illustrative simplified financial statement - police and crime commissionerapplication/pdfAnnex 6: Approach of other state auditors to performance auditapplication/pdfAnnex 1: What are auditors required to do?application/pdfAnnex 2: Roles and duties of statutory officersapplication/pdfAnnex 3: Functions of the Office of Local Audit Regulationapplication/pdfAnnex 4a: Illustrative simplified financial statement - district councilapplication/pdfAnnex 4b: Illustrative simplified financial statement - fire and rescue authorityapplication/pdfAnnex 4d: Illustrative simplified financial statement - unitary authorityapplication/pdfAnnex 5: Potential impact of recommendations made by other reviews of auditapplication/pdfAnnex 7: Terms of referenceapplication/pdfAnnex 8: Call for views respondentsapplication/pdf