Department of Health 18 March 2016
- Under the Local Audit and Accountability Act 2014, NHS trusts and CCGs select and appoint their own auditors and directly manage their contracts for the audits for the financial year starting on 1 April 2017.
- This guidance sets out the legal requirements, National Audit Office’s code of audit practice and auditor’s eligibility, a core specification for audit services, and advice on options for procurement and use of frameworks.
