The Code sets out the principles external auditors must follow when carrying out audit work on his behalf. The document also details what the Auditor General regards as best professional practice.

Alongside specific legal and professional requirements, auditors must follow four key principles – being public focused, independent, proportionate and accountable. They also need to consider how to apply the sustainable development principle of the Well-being Future Generations (Wales) Act 2015 in accordance with guidance he will issue from time to time.

The document, published today, provides further information to auditors around the four principles and details a number of other requirements, which need to be followed when carrying out their work.

The Auditor General consulted with a broad range of stakeholders, including Welsh public bodies and the staff of the Wales Audit Office, before publishing this revised version of the Code of Audit Practice, which reflects changes arising from the consultation.

Read our Code of Audit Practice.