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Logos of UK public audit bodies

Guidance for the auditors of public sector bodies

Statement of Recommended Practice- Practice Note 10 (Revised)

The Public Audit Forum (PAF) has issued a revised Statement of Recommended Practice – Practice Note 10: Audit of financial statements of public sector bodies in the United Kingdom. The guidance comes into effect from 22 November 2016.

Responses to the consultation on Practice Note 10 (Revised)

The consultation on Practice Note 10 (Revised) closed at 5pm on 23 September 2016. The Public Audit Forum (PAF) would like to thank all of the respondents for their responses. Feedback statement document provides a summary of those comments and corresponding responses from PAF. Consultation documents, including the exposure draft and the invitation to comment, are provided below for context.

Key publications about public sector accountability


The Public Accounts Committee report in early 1994, “The Proper Conduct of Public Business” (Eighth Report, Session 1993-94)
report cover 4The Committee of Public Accounts, “Accountability for public money” (Twenty-eighth Report of Session 2010–11)

Public Audit Forum

report cover 3In 2001 PAF paper on Propriety and audit in the public sector to promote a common understanding of what constitutes propriety in the United Kingdom public sector, and as such it is aimed at those involved in the governance, management and audit of organisations in the public sector. The paper helped inform private and voluntary sector bodies of Parliament’s expectations of public sector activity.

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