Intention to extend public audit appointments and the Code of Audit Practice

10 June 2020

Covid-19 has resulted in significant disruption for public bodies and to auditors of the public sector. 

Due to this, the Auditor General for Scotland and the Accounts Commission for Scotland intend to extend the current audit appointments by one year in the first instance. 

These appointments were for the audit of public bodies for the financial years 2016/17 to 2020/21 inclusive. The intended extension would be through to the audit of the 2021/22 year. The Auditor General and the Commission will confirm both the extension and the time period in Autumn 2020. 

The current Code of Audit Practice, which was due to be renewed later this year, will apply to the extended appointments. 

Following our public consultation on the new draft code, we will engage further with stakeholders on aspects of the draft code later this year. We aim to finalise the new code in early 2021. 

These are challenging times for public bodies and auditors. By extending the current audit appointments, we can safeguard the high quality of public audit and continue providing the people of Scotland with assurance about how public money is being spent.