Agenda item - External Audit Plan 2025/26

RESOLVED –

That the Audit, Standards, and General Purposes Committee agrees to note the external audit plan document, having considered whether to notify the external auditor if there are any additional matters that it considers may also impact on the planned audit work and context for the financial year ending 31 March 2026.

7.1      The Committee considered the report of the External Auditor that provided members with an overview of the planning scope and timing of the council’s statutory external audit for the financial year ending 31 March 2026. The plan sets out the risks identified ahead of the main audit work, levels of materiality for the financial statements, and the proposed audit fees for 2025/26.

7.2      Councillors Atkinson, Czolak, Guilmant, Lyons, and West asked questions and contributed to the debate of the report.

7.3      RESOLVED –

That the Audit, Standards, and General Purposes Committee agrees to note the external audit plan document, having considered whether to notify the external auditor if there are any additional matters that it considers may also impact on the planned audit work and context for the financial year ending 31 March 2026.