Question

To ask the Chairman of the Public Accounts Commission, what assessment the National Audit Office has made of the adequacy of local authority audit in (a) Wales, (b) Scotland and (c) Northern Ireland.

The National Audit Office has not assessed the adequacy of local authority audit in Wales, Scotland or Northern Ireland. The audit of such bodies is conducted under devolved audit arrangements in accordance with relevant statute, and the NAO has no remit to assess its adequacy.