This code was produced by :
Audit is a statutory function in which there is considerable public interest. The UK Audit Firm Governance Code (the Code) is intended to enhance trust and confidence in the value of audit amongst the public and particularly investors.
The Code applies to firms auditing 20 or more listed companies. This version of the Code was issued in July 2016 and is applicable for financial years beginning on or after 1 September 2016.