Wednesday 28 June 2023

C&AG launches 10 week consultation on a revised Code of Audit Practice

Comptroller and Auditor General (C&AG), Lynn Pamment, has today, 28 June 2023 launched a consultation on a revised Code of Audit Practice.

  • The Code of Audit Practice is a key element of Jersey’s framework for public audit.
  • The consultation is open for a ten week period and invites comments from any individual, group or organisation interested in the work of the C&AG.
  • The consultation focusses on a draft revised version of the Code of Audit Practice that governs the way in which the C&AG, and the auditors she appoints, carry out their work to discharge their statutory functions.

Key proposed changes from the current Code of Audit Practice issued in November 2020 include the introduction of:

  • explicit provisions regarding compliance with ethical, auditing and quality management standards
  • explicit requirements for the C&AG to have regard to the effectiveness of internal audit and the risk of financial impropriety, fraud and corruption in planning her work
  • a specific requirement for the C&AG to prepare an annual report of her findings; and
  • explicit provisions relating to liaison by the C&AG with Jersey Regulatory Bodies.

The proposed revised Code of Audit Practice also includes a clarification of the professional and legal responsibilities of the C&AG, the Jersey Audit Office and auditors appointed by the C&AG in respect of transparency, confidentiality, data and records.

Press Release – C&AG consults on revised Code of Audit Practice – published 28.06.2023

C&AG Draft Code of Audit Practice 2023 – published 28.06.2023

C&AG Draft Code of Audit Practice Consultation Paper 2023 – published 28.06.2023

Access the Response form here:


The Jersey Audit Office will also be holding a webinar to explain the details and implications of the changes being proposed:

  • On Friday 21 July 2023 between 10:00 and 11:30

Access the Webinar registration here:



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