Home > Parish Council > Annual Audits

Annual Audits

The Local Audit and Accountability Act 2014 sets out an audit framework for local public authorities which had been covered by the Audit Commission regime. Under the new audit framework, smaller authorities, including parish councils with a turnover not exceeding £25,000 are exempt from routine external audit. In place of routine audit, parish councils are subject to transparency requirements laid out in the Code. This enables local electors and ratepayers to access relevant information about the authorities' accounts and governance.