The CIPFA Position Statement on Audit Committees in Local Authorities and Police (April 2022) provides the recommended practice for audit committees in local government bodies in the UK. It includes conduct of an annual review of the effectiveness of the committee, the results of which should form part of the committee's annual report. More detailed guidance is included in the CIPFA publication, Audit Committees, Practical Guidance for Local Authorities and Police (2022 edition).
As we come towards the end of the 2022/23 year, it is a good time to plan for the annual review. A particular focus for this review will be the extent to which the authority or police audit committee has been able to operate in accordance with the CIPFA Position Statement.
This issue of Audit Committee Update sets out the core areas of the effectiveness review and includes pointers for how to undertake it. It also includes details of upcoming training options and links to resources that may be of interest to the committee in its work.