The Government has published the final version of this Code which replaces the need for external audit for parish councils with turnover less than £25,000. The code will require the on-line publication of information which the Government says will provide taxpayers with a clear picture of the council's' activities, spending and governance and will improve the ability of communities to hold local public bodies to account.
However the Code is published initially as recommended practice, the Secretary of State told Parliament on 17th December that he intends to make the code mandatory by the start of the 2015 to 2016 financial year and will offer support to the local council sector to help authorities comply with these requirements.
View The Transparency Code (Smaller Authorities)
View The Local Audit (Smaller Authorities) Regulations 2015