Guidance: Post-16 audit code of practice

Sets out the common standard for the provision of assurance in relation to funding of post-16 providers. Includes guidance on the annual assurance arrangements for sixth-form and further education colleges and their auditors.

Documents

Post-16 audit code of practice 2018 to 2019

PDF, 829KB, 33 pages

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Regularity self-assessment questionnaire 2018 to 2019

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Details

Post-16 audit code of practice

The post-16 audit code of practice sets out Education and Skills Funding Agency’s (ESFA’s) assurance and accountability requirements for post-16 providers, including sixth-form and further education colleges.

Providers must read the audit code alongside any agreements setting out the conditions of funding, including their grant funding agreements and contracts with ESFA.

This version of the post-16 audit code of practice is relevant for all periods commencing on or after 1 August 2018.

Regularity self-assessment questionnaire

Sixth-form and further education colleges must complete this self-assessment questionnaire, signed by the accounting officer and chair of governors, and pass it to their external auditor to help inform the regularity assurance engagement.

Other resources

• college accounts direction 2018 to 2019
• accounts direction handbook which sets out detailed guidance on the preparation of college accounts, including a model set of accounts

Published 2 March 2017
Last updated 27 February 2019 + show all updates

1. 27 February 2019 We have published the post-16 audit code of practice for 2018 to 2019 and the regularity self-assessment questionnaire 2019.
2. 29 March 2018 Post-16 audit code of practice for 2017 to 2018 and a 2018 regularity self-assessment questionnaire have been updated.
3. 20 July 2017 New file Regularity self-assessment questionnaire 2017 uploaded on 20 July 2017.
4. 2 March 2017 First published.