For 2019/20 and earlier years the National Audit Office’s Code of Audit Practice (the Code) required auditors to prepare an annual audit letter following the external audit of the Council’s accounts. The annual audit letter summarised key findings from across the range of the auditor’s work and responsibilities under statute and the Code.
From 2020/21 under the new 2020 Code auditors are required to prepare an annual report and issue it to each audited body following the external audit of the Council’s account . The auditor’s annual report brings together all of the auditor’s work over the year.