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Deloitte USW% LIP

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Landon
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%I: .44 (01 20 7906 3000
Fax: 444 (01 20 7683 11 08
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Diect: 0207 007 0202
Drool sax: 0Q0 70070158
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Future of Local Audit Team


National Audit Office
Yellow 5
157-197 Buckingham Palace Road
Victoria
London SW1W 9SP

By email only to: CodeConsultation@nao.gsi.g ov.uk

31 October 2014

Dear Sirs

Code of Audit Practice (Draft)


Deloitte LLP is pleased to respond to your consultation on the Code of Audit Practice (Draft). Our
response to certain of the detailed questions set out in the Consultation Paper are set out in the Appendix
to this letter.

We would be happy to discuss our letter and the draft proposals with you. If you have any questions,
please contact Richard Gillin on 020 7007 0202 or rgillin@deloitte.co.uk.

Yours faithfully

Deloitte LLP

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