Decision details

CIPFA Position Statement

Decision Maker: Accounts and Audit

Decision status: For Determination

Is Key decision?: No

Is subject to call in?: No


The Director of Resources submitted a report which presented a summary of the Chartered Institute of Public Finance & Accountancy (CIPFA) Position Statement: Audit Committees in Local Authorities and Police 2022 for Committee to review and determine whether the proposed actions would enhance the effectiveness of the committee.


The statement replaced the 2018 Position Statement and represented CIPFA’s view on the audit committee practice and principles that local government bodies in the UK should adopt in order to meet their statutory responsibilities for governance and internal control arrangement, financial management, financial reporting and internal audit.


The key messages and issues of the 2022 Position Statement were detailed in the report and covered the purpose, model, core functions, and membership of an audit committee.


The report included the results of an assessment of the arrangements in place for Accounts & Audit Committee against the principles and practices set out in the new Statement. An Action Plan had been produced and Committee were asked to consider and agree any actions that could be taken to enhance effectiveness.


There was discussion at the meeting around the role of the independent members proposed under action 2 in the report. Officers confirmed that independent members are separate to the current independent persons, and that independent members would be recruited based on their knowledge and expertise in order to provide an oversight and advisory role to the Committee. It was noted that this is considered CIPFA best practice and is not yet a legal requirement. Committee felt further information was required in order to consider this fully.




Agree the recommended actions noted in the report with the exception of action 2, for which Committee requested a report detailing further information for consideration at the next meeting.



Report author: Jane Pearson

Publication date: 03/10/2022

Date of decision: 28/09/2022

Decided at meeting: 28/09/2022 - Accounts and Audit

Accompanying Documents: