The National Audit Office (NAO) recently launched a consultation on the new Code of Audit Practice for April 2020. The code shapes external auditors' work to assess whether authorities' accounts have been properly prepared and are free from material error, and whether they have proper arrangements in place to manage their business and finances.

The code is an important element of the local accountability framework. It provides important information for the authority to improve its governance and financial management and enables local people to hold the authority to account.