You could be forgiven for thinking this was not news, but on 31 March, in a couple of weeks time, the Audit Commission will finally be abolished. It has been winding down for a number of years now, but come 1 April, it will legally (and in every other sense) cease to exist, and is not being replaced.

A further period of transition will begin, which will culminate in the new local audit regime brought in by the Local Audit and Accountability Act 2014 (LAAA 2014) being fully implemented in 2017. These changes have significant implications for local authorities (and some other bodies), local government auditors, and local government electors.