Local Audit Framework Reform addresses modernization of the audit and accountability system for English local authorities, led by the Department for Levelling Up, Housing and Communities. The reform programme includes establishing a new Local Audit Office (LAO) as a single oversight body and updating the Local Audit and Accountability Act 2014 to enable modern data analytics and fraud detection. Current status is active with the English Devolution and Community Empowerment Bill laid in Parliament in July 2025, targeting elimination of qualified or disclaimed local authority accounts by 2027–28.
Lists of local bodies that did not publish audited accounts by a statutory backstop date.
This Order establishes the Cumbria Combined Authority (“the Combined Authority”), provides for the election of a mayor and confers certain of the functions of local authorities and other public authorities on the Combined Authority.
This Order establishes the Cheshire and Warrington Combined Authority (“the Combined Authority”) and provides for the election of the mayor and confers certain functions of local authorities and other public authorities on the Combined Authority.
The local audit system in England requires local public bodies to publish their accounts and ensure that these are independently audited every year.
In response to: Strengthening the standards and conduct framework for local authorities in England
This consultation seeks views on proposals to introduce measures to strengthen the standards and conduct regime for local authorities in England.
These Regulations amend the definition of “smaller authority” in section 6 of the Local Audit and Accountability Act 2014 (“the 2014 Act”).
These Regulations amend the definition of “smaller authority” in section 6 of the Local Audit and Accountability Act 2014 (“the 2014 Act”).
Schedule 9 to the Local Audit and Accountability Act 2014 (c. 2) includes provision for the Secretary of State or the Minister for the Cabinet Office to carry out data matching exercises or to arrange for them to be done …
Schedule 9 to the Local Audit and Accountability Act 2014 (c. 2) includes provision for the Secretary of State or the Minister for the Cabinet Office to carry out data matching exercises or to arrange for them to be done …
These Regulations amend the Local Audit (Professional Qualifications and Major Local Audit) Regulations 2014 (S.I. 2014/1627).
These Regulations amend the Local Audit (Professional Qualifications and Major Local Audit) Regulations 2014 (S.I. 2014/1627).
These Regulations modify the requirement in section 3(3) of the Local Audit and Accountability Act 2014 (c. 2) for a relevant authority (other than a health service body) to prepare a statement of accounts in respect of each financial year, …
This consultation seeks views on introducing remote attendance and proxy voting in local authority meetings in England.
In response to: Local audit reform: a strategy for overhauling the local audit system in England
The document includes a statement of intent and consultation on proposals to overhaul the current local audit system in England.
This consultation seeks views on proposals to introduce measures to strengthen the standards and conduct regime for local authorities in England.
The document includes a statement of intent and consultation on proposals to overhaul the current local audit system in England.
This consultation seeks views on introducing remote attendance and proxy voting in local authority meetings in England.
The document includes a statement of intent and consultation on proposals to overhaul the current local audit system in England.
This consultation seeks views on proposals to introduce measures to strengthen the standards and conduct regime for local authorities in England.
In response to: Addressing the local audit backlog: modified or disclaimed audit opinions
Provides context for modified or disclaimed audit opinions issued in relation to local bodies accounts as a result of the measures implemented to tackle the audit backlog in England.
This consultation seeks views on introducing remote attendance and proxy voting in local authority meetings in England.
These Regulations amend the Accounts and Audit Regulations 2015 (S.I. 2015/234) (the “2015 Regulations”), which set out detailed requirements applicable to a relevant authority (defined in section 2(1) of the Local Audit and Accountability Act 2014 (c.2) (the “Act”)) other …
In response to: Addressing the local audit backlog in England: Consultation
In response to: Addressing the local audit backlog in England: Consultation
In response to: Addressing the local audit backlog in England: Consultation
Consultation and cross-system statement on proposals to clear the backlog of local audits in England.
In response to: Best value standards and intervention - a statutory guide for best value authorities: con…
This consultation seeks views on statutory guidance for local authorities on the Best Value Duty.
This consultation seeks views on proposed changes to regulations to better enforce the duty of local authorities to make prudent Minimum Revenue Provision each year.
This consultation seeks views on Oflog’s draft Corporate Plan 2024 to 2027.
Consultation and cross-system statement on proposals to clear the backlog of local audits in England.
Topic of this consultation: Local audit is both a vital and independent source of assurance and a key element of the checks and balances within the local accountability framework. The backlog in the publication of audited accounts of local bodies …
Since 2004, local authorities in England borrow and invest under the Prudential Framework (“the Framework”). It provides wide freedoms for authorities to borrow and invest without seeking the government’s consent, allowing authorities to determine their own capital strategies and d
This consultation seeks views on Oflog’s draft Corporate Plan 2024 to 2027.
Consultation and cross-system statement on proposals to clear the backlog of local audits in England.
Topic of this consultation: Local audit is both a vital and independent source of assurance and a key element of the checks and balances within the local accountability framework. The backlog in the publication of audited accounts of local bodies …
Since 2004, local authorities in England borrow and invest under the Prudential Framework (“the Framework”). It provides wide freedoms for authorities to borrow and invest without seeking the government’s consent, allowing authorities to determine their own capital strategies and d
This Order amends the Local Audit and Accountability Act 2014 (Commencement No. 7, Transitional Provisions and Savings) Order 2015 (“the 2015 Order”).
This consultation seeks views on statutory guidance for local authorities on the Best Value Duty.
This consultation seeks views on statutory guidance for local authorities on the Best Value Duty.
In response to: Future of the IFRS 9 statutory override: mitigating the impact of fair value movements of…
In March 2021 The Accounts and Audit (Amendment) Regulations 2021 came in force. This amended the requirements about when accounts must be made available for public inspection for the 20/21 and 21/22 accounts, and provided that the period for the …
In March 2021 The Accounts and Audit (Amendment) Regulations 2021 came in force. This amended the requirements about when accounts must be made available for public inspection for the 20/21 and 21/22 accounts, and provided that the period for the …
We are seeking views on our proposals for updating the local government transparency code 2015.
The Accounts and Audit Regulations 2015 (“the 2015 Regulations”) set out detailed requirements on a relevant authority (defined in section 2(1) of the Local Audit and Accountability Act 2014), other than a health service body in relation to its annual …
In response to: Local audit framework: technical consultation
Consultation on proposals to implement the recommendations from the independent Redmond Review of local authority financial reporting and external audit.
This consultation seeks views on proposed changes to regulations to better enforce the duty of local authorities to make prudent Minimum Revenue Provision each year.
This consultation seeks views on proposed changes to regulations to better enforce the duty of local authorities to make prudent Minimum Revenue Provision each year.
Consultation on proposals to implement the recommendations from the independent Redmond Review of local authority financial reporting and external audit.
The consultation seeks views on how to most fairly allocate the £15 million provided to affected principal bodies.
In response to: Local Authority Capital Finance Framework: planned improvements
Consultation on proposals to implement the recommendations from the independent Redmond Review of local authority financial reporting and external audit.
The consultation seeks views on proposals to give the appointing person for principal bodies more flexibility on audit fee arrangement.
The consultation seeks views on proposals to give the appointing person for principal bodies more flexibility on audit fee arrangement.
Sir Tony Redmond, in his review of the effectiveness of external audit and transparency of financial reporting in local authorities, recommended that the current fee structure for local audit be revised to ensure that adequate resources are deployed to meet …
In response to: Local authority financial reporting and external audit: Spring update
Update on MHCLG’s response to Sir Tony Redmond’s independent review into the effectiveness of external audit and transparency of financial reporting in local authorities.
The consultation seeks views on how to most fairly allocate the £15 million provided to affected principal bodies.
Sir Tony Redmond, in his review of the effectiveness of external audit and transparency of financial reporting in local authorities, recommended that the current fee structure for local audit be revised to ensure that adequate resources are deployed to meet …
The consultation seeks views on proposals to give the appointing person for principal bodies more flexibility on audit fee arrangement.
The consultation seeks views on how to most fairly allocate the £15 million provided to affected principal bodies.
Sir Tony Redmond, in his review of the effectiveness of external audit and transparency of financial reporting in local authorities, recommended that the current fee structure for local audit be revised to ensure that adequate resources are deployed to meet …
Sir Tony Redmond, in his review of the effectiveness of external audit and transparency of financial reporting in local authorities, recommended that the current fee structure for local audit be revised to ensure that adequate resources are deployed to meet …
This Order amends the Local Audit and Accountability Act 2014 (Commencement No. 7, Transitional Provisions and Savings) Order 2015 (“the 2015 Order”).
MHCLG's response to Sir Tony Redmond’s independent review into the effectiveness of external audit and transparency of financial reporting in local authorities
The independent review led by Sir Tony Redmond is seeking views on the quality of local authority financial reporting and external audit.
The Accounts and Audit Regulations 2015 (“the 2015 Regulations”) set out detailed requirements on a relevant authority (defined in section 2(1) of the Local Audit and Accountability Act 2014), other than a health service body, in relation to its annual …
The independent review led by Sir Tony Redmond is seeking views on the quality of local authority financial reporting and external audit.
The independent review led by Sir Tony Redmond is seeking views on the quality of local authority financial reporting and external audit.
Government’s response to the select committee report on the effectiveness of local authority overview and scrutiny.
We are seeking views on proposals to update the guidance on Local Authorities Investments and on Minimum Revenue Provision.
We are seeking views on proposals to update the guidance on Local Authorities Investments and on Minimum Revenue Provision.
We are seeking views on proposals to update the guidance on Local Authorities Investments and on Minimum Revenue Provision.
A Bill to amend the Local Audit and Accountability Act 2014 to extend public access to certain documents that are commercially confidential and documents relating to NHS bodies in England; and for con
Third Reading 11:49:00 Bill passed.
A Bill to extend public access to certain local audit documents under section 26 of the Local Audit and Accountability Act 2014. Originated in the Commons.
Order of Commitment Discharged 15:37:00 Moved by Baroness Eaton: That the order of commitment be discharged. Baroness Eaton (Con): My Lords, I understand that no amendments have been set down to this Bill and that no noble Lord has indicated …
Second Reading 14:24:00 Moved by Baroness Eaton: That the Bill be now read a second time. Baroness Eaton (Con): My Lords, I am pleased to be supporting this Bill through the House and believe it adds a valuable dimension to …
A Bill to extend public access to certain local audit documents under section 26 of the Local Audit and Accountability Act 2014. Originated in the Commons.
First Reading 19:36:00 The Bill was brought from the Commons, read a first time and ordered to be printed.
Further consideration of Bill, not amended in Committee Clause 1 Inspection of accounting records by journalists and citizen journalists 09:34:00 Mr Christopher Chope (Christchurch) (Con): I beg to move amendment 2, page 1, line 5, leave out from “after” to …
A Bill to extend public access to certain local audit documents under section 26 of the Local Audit and Accountability Act 2014.
A Bill to extend public access to certain local audit documents under section 26 of the Local Audit and Accountability Act 2014.
A Bill to extend public access to certain local audit documents under section 26 of the Local Audit and Accountability Act 2014.
Second Reading 13:10:00 Wendy Morton (Aldridge-Brownhills) (Con): I beg to move, That the Bill be now read a Second time. Before I come on to the detail of my Bill, I would like to say what a pleasure it has …
A Bill to extend public access to certain local audit documents under section 26 of the Local Audit and Accountability Act 2014.
We are seeking views on our proposals for updating the local government transparency code 2015.
A Bill to extend public access to certain local audit documents under section 26 of the Local Audit and Accountability Act 2014.
We are seeking views on our proposals for updating the local government transparency code 2015.
This consultation seeks views on proposed changes to the best value statutory guidance.
This consultation seeks views on proposed changes to the best value statutory guidance.
We are seeking views on a proposed set of draft regulations which update the rules for decision making in councils.
This consultation seeks views on proposed changes to the best value statutory guidance.
We are seeking views on a proposed set of draft regulations which update the rules for decision making in councils.
A Bill to make provision for, and in connection with, the abolition of the Audit Commission for local authorities and the National Health Service in England; to make provision about the accounts of lo Originated in the Lords.
A Bill to make provision for, and in connection with, the abolition of the Audit Commission for local authorities and the National Health Service in England; to make provision about the accounts of lo Originated in the Lords.
A Bill to make provision for, and in connection with, the abolition of the Audit Commission for local authorities and the National Health Service in England; to make provision about the accounts of lo Originated in the Lords.
A Bill to make provision for, and in connection with, the abolition of the Audit Commission for local authorities and the National Health Service in England; to make provision about the accounts of lo Originated in the Lords.
A Bill to make provision for, and in connection with, the abolition of the Audit Commission for local authorities and the National Health Service in England; to make provision about the accounts of lo Originated in the Lords.
A Bill to make provision for, and in connection with, the abolition of the Audit Commission for local authorities and the National Health Service in England; to make provision about the accounts of lo Originated in the Lords.
A Bill to make provision for, and in connection with, the abolition of the Audit Commission for local authorities and the National Health Service in England; to make provision about the accounts of lo