The NAO has issued a Supplementary Guidance Note (SGN) 04 on behalf of the Comptroller and Auditor General following the announcement of the general election on 4 July 2024.
SGN 04 provides statutory guidance to external auditors of local public bodies covered by the Local Audit and Accountability Act 2014 and the Code of Audit Practice. It covers the pre-election period and the wait for policy decisions for local audit in England following the general election.