Code of Audit Practice

The Jersey Audit Office, which is headed up by C&AG Lynn Pamment, 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. This Code of Audit Practice (the Code) discharges that responsibility.

Code of Audit Practice – November 2020

Code of Audit Practice – Explanatory Note – November 2020

Public Audit in Jersey – Consultation Responses – November 2020

JAO Standing Guidance for Auditors – December 2020


Individual responses received to the C&AG’s 2020 Consultation on the Code of Audit Practice can be found here:

Consultation Response – Children’s Commissioner for Jersey

Consultation Response – Greffier of the States

Consultation Response – Government of Jersey

Consultation Response – JACS

Consultation Response – JFSC

Consultation Response – JOAC

Consultation Response – PEPF and JTSF

Consultation Response – States of Jersey Risk and Audit Committee

Consultation Response – SLC & PAC Letter to C&AG

Consultation Response – SLC & PAC


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