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Local Government Auditing in England

Ferry, Laurence; Midgley, Henry; Murphie, Aileen

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Aileen Murphie


Pasquale Ruggiero


English local government audit has gone through fundamental change in the last decade and this period of instability looks certain to continue. Since 2014, councils have been audited by private sector auditors appointed theoretically by the councils themselves (though an overwhelming majority of councils have delegated this responsibility). The scope of audit after 2014 reduced to focus mainly on top-down financial management, rather than value for money or inspection. After growing concerns about the scope and quality of audit however, in 2020, the Government commissioned Sir Tony Redmond to review local audit arrangements in England. The Redmond review identified several problems with the reformed structure and made recommendations for change. Currently, the sector is uncertain about what changes will be adopted to solve the issues discovered by Redmond.


Ferry, L., Midgley, H., & Murphie, A. (2022). Local Government Auditing in England. In L. Ferry, & P. Ruggiero (Eds.), Auditing Practices in Local Governments: An International Comparison (57-64). Emerald

Acceptance Date Feb 28, 2022
Online Publication Date Jun 15, 2022
Publication Date 2022
Deposit Date May 23, 2022
Publicly Available Date Jun 15, 2022
Publisher Emerald
Pages 57-64
Series Title Emerald Studies in Public Service Accounting and Accountability
Edition First edition
Book Title Auditing Practices in Local Governments: An International Comparison
Chapter Number 6
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Copyright Statement
This author accepted manuscript is deposited under a Creative Commons Attribution Non-commercial 4.0 International (CC BY-NC) licence. This means that anyone may distribute, adapt, and build upon the work for non-commercial purposes, subject to full attribution. If you wish to use this manuscript for commercial purposes, please contact

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