Auditor General launches a revised Code for auditors

No

The Code sets out the principles external auditors must follow when carrying out audit work on his behalf. The document also details what the Auditor General regards as best professional practice.

Alongside specific legal and professional requirements, auditors must follow four key principles – being public focused, independent, proportionate and accountable. They also need to consider how to apply the sustainable development principle of the Well-being Future Generations (Wales) Act 2015 in accordance with guidance he will issue from time to time.