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Framework and guide for external auditors and reporting ...
Framework and guide for external auditors and reporting accountants of academy trusts March 2021 2 Table of Contents Part 1: Introduction 3 Part 2: Responsibilities 5 external audit 5 Regularity review 6 Principles 7 Part 3: external audit 8 Part 4: reporting accountant s regularity review 12 Regularity and the Academies Financial Handbook 12 reporting on regularity 14 Evidence to support conclusion on regularity 21 Letter of engagement 24 Terms of engagement 25 Annex A: ESFA terms of engagement for regularity 26 Annex B: Mandatory regularity assurance report 31 Annex C: The reportable matters of material significance 33 3 Part 1: Introduction How the Framework and guide should be used ESFA s overall assurance Framework is informed by the work of academy trust external auditors and reporting accountants . It is therefore essential that external auditors and reporting accountants understand ESFA s requirements and expectations of them.
responsibilities of external auditors and reporting accountants. The status of the framework and guide 1.4 This framework and guide comes into force on the date of publication and applies until it is replaced. It is the first edition and is based on the requirements and guidance for external auditors and reporting accountants,
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