What is the role of the appointed auditor?
Auditors are appointed by the Audit Commission and are independent of the bodies they audit. We appoint auditors from our own staff and from professional audit firms. Auditors’ responsibilities are set out in the Audit Commission Act 1998 (external link). There is a Code of Audit Practice for local government bodies and another Code of Audit Practice for health bodies. These Codes prescribe how auditors carry out their functions under the Act and are approved by Parliament at least once every five years, giving them statutory effect. Auditors perform an annual audit of financial statements. However, they also have wider responsibilities under the Code of Practice to review and report on whether an audited body has made proper arrangements for securing value for money in its use of resources. The appointed auditors are the main point of contact for any member of the public on issues surrounding the accounts. The Codes are supported by another key document that is issued by the Commissio
