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Circular 03/04 : audit : interim audit code of practice

Publisher
Learning and Skills Council
Publication Date
Disciplines
  • Education
  • Law

Abstract

Interim audit code of practice: Circular 03/04 Audit Interim Audit Code of Practice Summary This circular introduces the interim Audit Code of Practice (‘the code’) for the post-16 education and training sector which is effective until further notice and supersedes the code set out in FEFC Circular 98/15. It also reports on the outcome of consultation on changes to the audit requirements for FE colleges. The Learning and Skills Council (LSC) is working towards developing a common approach to funding all of its provision. This interim code will then be replaced by a new code, following a full consultative review. This circular is of interest to management, governors and auditors of FE colleges and providers within the post-16 education and training sector that are funded by the LSC, and to executive directors, finance directors and heads of provider financial assurance at local LSCs. Supersedes FEFC Circular 98/15 Circular 03/04 March 2003 For Information i Paragraph numbers Executive summary Introduction 1 Background 9 Accountability 9 Reducing bureaucracy 11 Responses to Consultation 27 Annexes: A Membership of Working Groups B Responses to Consultation Supplements: A Interim Audit Code of Practice B Annexes to the Interim Audit Code of Practice Contents ii Further information For further information, please contact: National Provider Financial Assurance Division Learning and Skills Council Cheylesmore House Quinton Road Coventry CV1 2WT Tel: 024 7649 3975 Website: www.lsc.gov.uk within documents and provider financial assurance Assurance managers Ian Mason Learning and Skills Council Cheylesmore House Quinton Road Coventry CV1 2WT Tel: 024 7682 3993 Email: [email protected] Phil Eames Learning and Skills Council West of England St Lawrence House 29–31 Broad Street Bristol BS99 7HR Tel: 0117 372 6517 Email: [email protected] iii Executive Summary Date: February 2003 Subject:

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