Report of: the external auditor, Ernst & Young

Purpose: to set out the Audit Plan setting out how Ernst & Young intend to carry out their responsibilities as auditor.

Recommendation: to discuss and note the Audit Plan.

The Committee considered the report of the external auditor Ernst & Young setting out an overview of the work that is to be completed during the 2017/18 audit.

Paul King, auditor, and the Head of Financial Services reported that the change in statutory deadlines for Annual Accounts represented a significant logistical challenge for the Council and its auditors.  Although this had been trialled successfully for the last couple of years it was nevertheless complicated by the Group structure of Council companies all of which would need to provide audited accounts on the same compressed timescale. 

The Committee noted the report.

Report of: the external auditor Ernst & Young

Purpose of report: to provide the Committee with an overview of the work that is to be completed during the 2017/18 audit.

Recommendation: to discuss and note the report

The Chair varied the order of the agenda to take this and following items earlier in the meeting.

The Committee considered the report of the external auditor Ernst & Young setting out an overview of the work that is to be completed during the 2017/18 audit.

David Guest, auditor, and the Head of Financial Services reported that although the timetable was changing due to the earlier reporting deadlines there was no significant change to the required work. Ernst & Young had been appointed as the Council’s external auditor for 2018/19.

The Committee noted the report.