Local Audit Office - Non-Executive Directors

I am seeking to appoint five highly-skilled and experienced Non‑Executive Directors to join the Local Audit Office Board. Local public bodies are at the heart of our communities. They support democracy and help deliver vital public services. The local audit system covers a wide range of public sector bodies, including local authorities, police, fire and National Health Service bodies. An effective and efficient external audit system is vital to ensure transparency and accountability for billions of pounds of public funds.

This government is driving a major overhaul of the local audit system by leading one of the most ambitious and wide‑reaching reform programmes in over a decade. These efforts mark a decisive shift toward modernising a broken system that has struggled with complexity, fragmentation and capacity challenges. The scale of the problem has been epitomised by the backlog of outstanding unaudited accounts, which led to a paralysis of local audit prior to this government’s decision to tackle it. The problems in local government financial reporting and the backlog in unaudited accounts has regrettably led to the disclaimer on the Whole of Government Accounts for both 2022/23 and 2023/24, and a general loss of public accountability and trust in the system.

As part of our overhaul of the local audit system, we are launching the new Local Audit Office. The Local Audit Office will:

• Play a critical role in ensuring the effective delivery of reforms, strengthening accountability, securing better value for money for taxpayers, and supporting long‑term economic growth.
• Reduce the complexity of the current arrangements, improve coordination across the system and improve capability.
• Oversee and coordinate the auditing of local public bodies to promote effective, value for money and timely local audit, and to put the system back onto a secure and reliable footing.
• Rebuild transparency, accountability and public trust, restoring a crucial part of the early warning system for authorities facing potential failure and challenge.

The Local Audit Office’s development will be an iterative process, and its functions will develop over time to fulfil its long‑term vision. We are seeking five highly‑skilled and experienced Non‑Executive Directors to join the Local Audit Office Board to play a crucial role in the establishment and running of this new organisation. These high‑profile roles will provide independent oversight and strategic guidance to ensure the Office operates with the highest standards of governance and accountability. The roles will also provide advice, challenge and support to the Chair, Controller of Local Audit and executive management regarding the Office’s operations, development and implementation of its strategic direction, core functions and delivery priorities, ensuring that the organisation delivers value for money.

This is an exciting opportunity to make significant impacts and help establish the new Local Audit Office as a crucial part of the wider reforms to the local audit sector. You will be at the heart of a bold and ambitious mission to transform the local audit system. This is an exciting opportunity to make a real impact for communities and taxpayers across the country. If you believe you have the experience and skills we are seeking, we would like to encourage you to consider applying to help the government tackle the challenges and rebuild the system. We welcome candidates from traditionally under‑represented groups, including those from an ethnic minority background.

Role and Responsibilities

We are seeking five highly skilled and experienced Non‑Executive Directors to join the Local Audit Office Board to play a crucial role in the establishment and running of this new organisation. These high‑profile roles will provide independent oversight and strategic guidance to ensure the Local Audit Office operates with the highest standards of governance and accountability. The roles will provide advice, challenge and support to the Chair, Controller of Local Audit and executive management regarding the Local Audit Office’s operations, development and implementation of its strategic direction, core functions and delivery priorities, ensuring that the organisation delivers value for money.

Key Responsibilities

Governance and Oversight

• As part of the Local Audit Office Board, provide independent oversight and constructive challenge to the Controller of Local Audit and the Local Audit Office’s executive management to support the establishment of the Local Audit Office, delivery milestones, and strategic long‑term direction of the organisation, ensuring alignment with the Local Audit Office’s overarching statutory objectives and the Secretary of State’s strategic vision for the Local Audit Office.
• Contribute to the work of any Local Audit Office sub‑committee, as well as the main Board.
• Provide additional scrutiny, external expertise and discipline to promote transparent decision‑making of the Local Audit Office Board and bring insight from your wider experience to inform and shape the strategic thinking of the Local Audit Office.
• Promote the highest standards of governance and accountability in the management of the operations of the Local Audit Office, ensuring it is consistent with statutory requirements and best practice.
• Support the establishment of the Local Audit Office’s key functions at pace to ensure the Local Audit Office can demonstrably achieve its objectives in the short term and medium term.
• Actively participate in board meetings and relevant sub‑committees, contributing to informed decision‑making processes.
• Support the Board in maintaining the operational independence of the Local Audit Office, while also maintaining the confidence of Ministers that the Local Audit Office is delivering its statutory functions effectively and efficiently, and in line with overarching government policy.

Stakeholder Engagement

• Represent the organisation at external events and stakeholder engagements, fostering positive relationships and promoting the organisation's interests.
• Act as an advocate to champion the profile of local audit across the broader corporate audit and regulatory landscape, both in the UK and internationally.

Regulatory Compliance, Risk and Performance Monitoring

• Monitor the performance of the executive team and the Local Audit Office, providing reporting, feedback and guidance as necessary.
• Ensure effective risk management practices are in place, identifying and addressing potential risks to the Local Audit Office.
• Ensure the Local Audit Office complies with all relevant laws, regulations and standards, maintaining high levels of corporate governance.
• Provide oversight of the Local Audit Office’s use of resources, providing challenge and advice to the decision‑making process.

Organisation Description

The Government is taking bold steps to overhaul the local audit system, leading the most transformational reform programme in over a decade. We are seeking to recruit five highly skilled and experienced Non‑Executive Directors to the Local Audit Office Board to provide oversight, challenge and advice to the establishment and running of the Local Audit Office as an arm’s‑length body and drive forward the wider programme of reform to the local audit system.

The English local audit system covers hundreds of public bodies including councils, police, fire services, National Health Service bodies and national parks, who must publish audited accounts to ensure transparency, accountability, and effective use of public funds. However, the current system is fragmented and faces capacity challenges, resulting in significant backlogs that have triggered two consecutive dismissals on the Whole of Government Accounts, a loss of public trust and undermined confidence in public accountability.

The Local Audit Office is a new statutory and independent body to be established by autumn 2026 to oversee and coordinate the auditing of over 500 local public authorities to promote effective and timely local audit. It will be instrumental in overhauling the local audit sector, which has a core spending power of £69 billion in 2025/26, to ensure the reforms are effectively implemented to provide better value for taxpayers and support economic growth. The Local Audit Office will be responsible to the Secretary of State for Housing, Communities and Local Government, and Parliament.

The Local Audit Office’s roles and responsibilities include the appointment of auditors for local authorities (and some other local bodies e.g. police and fire authorities), responsibility for the Code of Audit Practice including delivering training, quality oversight of local audit including overseeing an inspection programme, enforcement and supervision, publishing national insight reports on local audit health, and overseeing professional bodies regarding their remit for the qualification, registration and conduct of local auditors.

Local Audit Office Board

The Local Audit Office Board will oversee the running of the Local Audit Office. It will comprise of the Chair of the Local Audit Office, Non‑Executive Directors, Controller of Local Audit (and other executive directors which may be appointed). The role of the Local Audit Office Board is to:

• Provide effective support, challenge and advice in the oversight of the Local Audit Office’s operations, use of resources, and decision making to inform and shape strategic direction of the Local Audit Office to ensure it delivers its duties in line with overall Ministerial policies.
• Promote the highest standards of governance in the management of Local Audit Office’s operations.
• Provide support and advice to the Controller in the exercise of their duties and bring an independence of thought, informed by non‑executive members’ experience outside the Local Audit Office.
• Ensure the Local Audit Office functions effectively, creating an environment in which the Controller can discharge their statutory responsibilities effectively.

Person Specification

Essential Criteria

• Proven board level in non‑executive director/senior leadership experience in large and complex public or private sector organisations (or third sectors, either in the UK or overseas, or both).
• Strong knowledge of public sector governance, audit, risk and financial oversight experience, organisational development, transformation and monitoring performance.
• Demonstrates excellent strategic thinking and independent, objective judgement by assessing complex issues, identifying key risks and mitigations, and supporting board decisions that improve accountability and value for money.
• Political astuteness and understanding of local and national government / Parliament, and the context of the Local Audit Office’s work and Parliamentary accountability.
• Strong communication, influencing, and relationship management skills.

Desirable Criteria

• Strong understanding of the policy and regulatory framework for local financial reporting and local audit, supported by relevant professional qualifications (e.g. accountancy, law, business administration), and experience of working within local audit bodies, audit suppliers or regulators would be an advantage.
• Experience of establishing or working within arm’s‑length bodies, and of leading or overseeing regulatory transformation, including tackling complex system‑wide issues, holding executives to account, and delivering sustainable, long‑term reforms in the public interest.