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Dr Alex Burfitt

Dr Alex Burfitt

Audit Manager,
National Audit Office (NAO)

  • Outlining the key findings from the NAO’s consultation on its five-yearly revision of the Code of Audit Practice, which is due to take effect in April 2020
  • Examining the upcoming changes to auditing, requiring auditors to issue commentary on financial sustainability, governance and improving economy, efficiency and effectiveness instead of delivering an overall binary conclusion
  • Highlighting the benefits these changes to the Code of Practice will have, such as making reporting clearer on partnership working and allowing to comment on more local circumstances
  • Analysing other consultation provisions, including allowing the auditor to make immediate recommendations, rather than wait until the end of the audit, and that when auditors are unable to publish their annual report by the deadline, they must publicly explain why