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Local Government Auditing in England

Ferry, Laurence and Midgley, Henry and Murphie, Aileen (2022) 'Local Government Auditing in England.', in Auditing Practices in Local Governments: An International Comparison. Bingley: Emerald, pp. 57-64. Emerald Studies in Public Service Accounting and Accountability.


English local government audit has gone through fundamental change in the last decade and this period of instability looks certain to continue. Since 2014, councils have been audited by private sector auditors appointed theoretically by the councils themselves (though an overwhelming majority of councils have delegated this responsibility). The scope of audit after 2014 reduced to focus mainly on top-down financial management, rather than value for money or inspection. After growing concerns about the scope and quality of audit however, in 2020, the Government commissioned Sir Tony Redmond to review local audit arrangements in England. The Redmond review identified several problems with the reformed structure and made recommendations for change. Currently, the sector is uncertain about what changes will be adopted to solve the issues discovered by Redmond.

Item Type:Book chapter
Full text:(AM) Accepted Manuscript
Available under License - Creative Commons Attribution Non-commercial 4.0.
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Publisher statement:This author accepted manuscript is deposited under a Creative Commons Attribution Non-commercial 4.0 International (CC BY-NC) licence. This means that anyone may distribute, adapt, and build upon the work for non-commercial purposes, subject to full attribution. If you wish to use this manuscript for commercial purposes, please contact
Date accepted:28 February 2022
Date deposited:23 May 2022
Date of first online publication:15 June 2022
Date first made open access:15 June 2022

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