External Audit Services
Published
Buyer
Description
London Councils represents London's 32 borough councils and the City of London. It is a cross party organisation that works on behalf of all of its member authorities regardless of political persuasion. London Councils' joint committees are established under section 101 and 102 of the Local Government Act 1972 and other enabling legislation. London Councils' governing agreement requires the production and audit of the annual accounts for the joint committees. A similar requirement exists in the Articles of Association of London Councils Limited. As a result of this requirement, London Councils has to produce annual accounts for each of its entities. The activities of the Transport and Environment Committee, the Grants Committee and the company are incorporated into London Councils Joint Committee's consolidated accounts. London Councils is inviting tenders for the provision of external audit services for a four year period, commencing with the audit of the 2022/23 financial statements and return and ending on the completion of the audit of the 2025/26 financial statements and employers' association return. On the conclusion of the annual audits, the Potential Provider shall provide an independent audit opinion and report on London Councils' financial statements and employers' return. The audit should be conducted in accordance with International Standards on Auditing (UK). Lot 1: London Councils' joint committees are established under section 101 and 102 of the Local Government Act 1972 and other enabling legislation. London Councils' governing agreement requires the production and audit of the annual accounts for the joint committees. A similar requirement exists in the Articles of Association of London Councils Limited. As a result of this requirement, London Councils has to produce annual accounts for each of its entities. The activities of the Transport and Environment Committee, the Grants Committee and the company are incorporated into London Councils Joint Committee's consolidated accounts. The three joint committee accounts are prepared in accordance with proper practices set out in the CIPFA/LASAAC Code of Practice on Local Authority Accounting in the United Kingdom and the company accounts are prepared in accordance with United Kingdom Accounting Standards including FRS102. In addition, London Councils, as an employer's association, has an obligation under the Trade Union and Labour Relations (Consolidation) Act 1992 to submit an annual return (AR27) to the Certification Officer. The information included in the return is based on the audited financial accounts. The act imposes a duty on London Councils to appoint an auditor to audit the accounts included in the return and report on whether they give a true and fair view of the committee's affairs. London Councils financial year runs from the 1st of April to the 31st of March. The annual accounts are prepared by London Councils' finance section which is part of the Corporate Resources Division. London Councils is inviting tenders for the provision of external audit services for a four year period, commencing with the audit of the 2022/23 financial statements and return and ending on the completion of the audit of the 2025/26 financial statements and employers' association return.
Timeline
Publish date
2 years ago
Close date
2 years ago
Buyer information
London Councils
- Contact:
- Richard Merrington
- Email:
- Richard.Merrington@londoncouncils.gov.uk
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