Code of Audit Practice

The Jersey Audit Office, which is headed up by C&AG Lynn Pamment CBE, is responsible for public audit in Jersey.

Its duties, and those of the audit firms she appoints, derive from legislation. Article 18 of the Comptroller and Auditor General (Jersey) Law 2014 (‘the 2014 Law’) requires the C&AG to prepare and publish a statement of the manner in which she proposes to discharge her functions. The Code of Audit Practice (the Code) discharges that responsibility.

The current version of the Code was published on 04 December 2023 following a 10 week consultation process.

Code of Audit Practice 2023

This version of the Code comes into effect for the audit of financial statements for the year ended 31 December 2023 and in all other respects from 1 January 2024.

A summary of the consultation responses is available to download.

Code of Audit Practice Consultation 2023

Paragraph 8 of the Code provides that the C&AG may issue supplementary guidance to auditors of the financial statements of the States of Jersey and to the auditors the C&AG appoints to other entities.
Paragraph 9 of the Code requires auditors appointed by the C&AG to have regard to any such guidance.
The current version of this supplementary guidance was published in December 2023.

JAO Standing Guidance for Auditors – December 2023



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