House of Commons - Draft Local Audit Bill: Pre-legislative Scrutiny

Draft Local Audit Bill ad hoc Committee - Report of Session 2012-13 Report
Draft Local Audit Bill: Pre-legislative Scrutiny

Here you can browse the report together with the Proceedings of the Committee. The published report was ordered by the House of Commons to be printed 18 December 2012.

Contents

Terms of Reference

Secondary legislation

Our inquiry

2 The new audit regime

Scope of audit

The Code of Practice (The Code)

Coordinating the new audit regime

Accountability gaps

Data matching and the National Fraud Initiative

3 Independence: appointment and removal of Auditors

Principles of public audit

Auditor appointment

Retaining a capacity for procuring audit

Strengthening Audit Committees

Joint Procurement Arrangements

Strengthening proposals for the Police

Managing outstanding audit contracts

Auditor removal

4 Public Interest Reporting and Whistleblowers

Public interest reporting

Whistleblowers

5 Value for Money Studies (VfM)

The Audit Commission's Value for Money work

The National Audit Office and national VfM studies

Sector-led performance

6 Audit fees and the market in audit

Variation in audit fees

The audit market

7 Conclusion

Conclusions and recommendations

Formal Minutes

Witnesses

List of printed written evidence

List of additional written evidence

Oral and Written

Additional Written Evidence