The Auditor General proposes to enhance and extend the underlying principles for those carrying out work on his behalf. The proposals are included in the Code of Audit Practice document and emphasis is put on the high standards of quality audit. The document has been developed to complement International Standards on Auditing and embody what appears to be best professional practice.

The Auditor General has new responsibilities under the Well-being of Future Generations (Wales) Act 2015. We have been undertaking work over the course of 2017-18 to help develop our approach to these examinations and we therefore aim to include further detail on them in future iterations of the Code. We are also considering how we apply the sustainable development principle in how we carry out our work.

Comments and views are welcomed by the Auditor General on a draft Code of Audit Practice through a consultation from members of the public and other stakeholders. 

The consultation will be open until 26 March 2018. Full details of the consultation and how to respond can be accessed on our consultations web page.