Action you are required to take at the conclusion of the review
The Accounts and Audit Regulations 2015 (SI 2015/234) set out what you must do at the conclusion of
the review. In summary, you are required to:
• Prepare a “Notice of conclusion of audit” which details the rights of inspection, in line with the
statutory requirements. We attach a pro forma notice you may use for this purpose (a Word
version is available on request).
• Publish the “Notice” along with the certified AGAR (Sections 1, 2 & 3) before 30 September,
which must include publication on the smaller authority’s website. (Please note that when the
statute and regulations were amended in 2014 and 2015, they did not include a requirement for
the length of time for which that the “Notice” must be published. The previous statute required
14 days; but it is now up to the authority to make this decision).
• Keep copies of the AGAR available for purchase by any person on payment of a reasonable
sum.
• Ensure that Sections 1, 2 and 3 of the published AGAR remain available for public access for a
period of not less than 5 years from the date of publication.
– A pdf of Section 3 of the AGAR (our External Auditor Report and Certificate)