This page provides access to the Audit Commission’s Standing Guidance for auditors, which sets out auditors’ statutory terms of appointment and specifies the Commission’s regulatory requirements.
The Standing Guidance sets out additional requirements that auditors appointed by the Commission must comply with, over and above those set out elsewhere in the Code of Audit Practice and statute.
The Guidance covers matters of practice and procedure which are of a recurring nature. Each year, we will assess auditors’ compliance with these statutory terms of appointment. The key aspects of compliance that will be monitored are:
- the delivery of audit outputs against target dates;
- consideration and, if appropriate, approval of auditors’ requests for variations to the scale audit fee where they have had to carry out more (or less) work; and
- consideration and, where we are satisfied that the work does not create a threat to the auditor’s independence, approval of auditors’ proposals to provide non-audit services to audited bodies.
The Guidance is not year-specific and will be updated regularly as changes are required. Separate versions are produced for local government and NHS auditors.