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, and provides information on the requirements in place for independent training providers. A supplementary bulletin provides guidance and some further requirements as a result of COVID-19.

Documents

Post-16 audit code of practice 2020 to 2021

PDF, 404KB, 45 pages

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Post-16 audit code of practice 2020 to 2021 (web accessible version)

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Regularity self-assessment questionnaire 2020 to 2021

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Post-16 audit code of practice 2019 to 2020

PDF, 605KB, 43 pages

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Regularity self-assessment questionnaire 2019 to 2020

ODT, 27.8KB

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Supplementary bulletin to the college accounts direction 2019 to 2020 and the post-16 audit code of practice 2019 to 2020

PDF, 153KB, 15 pages

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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, and provides information on the requirements for independent training providers (ITPs).

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

The post-16 audit code of practice for the year 2020 to 2021 is relevant for all periods commencing on or after 1 August 2020.

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.

Supplementary bulletin to the college accounts direction 2019 to 2020 and the post-16 audit code of practice 2019 to 2020

This supplementary bulletin has the same status as the college accounts direction and post-16 audit code of practice and should be read as an addendum to these documents. Its aim is to help sixth-form and further education colleges and their auditors/reporting accountants deal with matters arising from the COVID-19 pandemic which may impact on the corporation’s accounts for the year 2019 to 2020. The bulletin introduces a small number of additional requirements. The bulletin is also relevant to the year 2020 to 2021 and it will be updated later in 2021.

Further guidance or requirements may be issued as required by the ESFA.

Other resources

Published 2 March 2017
Last updated 31 March 2021 + show all updates

  1. We have published the post-16 audit code of practice for 2020 to 2021 and the regularity self assessment questionnaire for 2020 to 2021.

  2. We have published a supplementary bulletin to the college accounts direction 2019 to 2020 and the post-16 audit code of practice 2019 to 2020. Its aim is to help sixth-form and further education colleges and their auditors/reporting accountants deal with matters arising from the COVID-19 pandemic which may impact on the corporation’s accounts for the year 2019 to 2020.

  3. We have published the post-16 audit code of practice for 2019 to 2020 (not 2020 to 2021 as previously stated). You can find a list of changes in this edition in the guidance.

  4. We have published the post-16 audit code of practice for 2020 to 2021. You can find a list of changes in this edition in the guidance.

  5. We have published the post-16 audit code of practice for 2018 to 2019 and the regularity self-assessment questionnaire 2019.

  6. Post-16 audit code of practice for 2017 to 2018 and a 2018 regularity self-assessment questionnaire have been updated.

  7. New file Regularity self-assessment questionnaire 2017 uploaded on 20 July 2017.

  8. First published.