Appointment details

Local Audit Office - Non-Executive Directors

Summary

• Organisation: Local Audit Office
• Sponsor department: Ministry of Housing, Communities & Local Government
• Location: Various
• Sectors: Finance and Audit
• Skills: Audit and Risk
• Number of vacancies: 5
• Time commitment: 48 day(s) per annum
• Remuneration: £420 per day
• Length of term: 5 years
• Application deadline: 5pm on 23 June 2026

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Timeline for this appointment

1. Opening date

   13 May 2026

2. Application deadline

   5pm on 23 June 2026

3. Sifting date

   31 July 2026

4. Interviews expected to end on

   25 September 2026

Timeline dates are only an estimate and can change

About the appointment

Introduction from the Minister

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 action 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 capacity and 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.   

I am 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 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, I would like to encourage you to consider applying to help the government tackle the challenges and rebuild the system. Full details of the role, responsibilities and commitments are set out in this document, and I hope you will decide to apply. We want to receive applications from a wide range of individuals; we welcome candidates from traditionally under-represented groups, including those from an ethnic minority background.   

If you have further questions about any aspect of the role or the application process, please contact PublicAppointments@communities.gov.uk.  

Alison McGovern MP

Minister of State for Local Government and Homelessness

Appointment description

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. 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 local audit sector.   

 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-committees, 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

Local Audit System Reform and the Local Audit Office 

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 disclaimers 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 co-ordinate 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.   

Application and selection process

How to apply

In order to apply you will need to create an account or sign in.

Once you are logged into your account, click on 'apply for this role' and follow the on-screen instructions To apply, all candidates are required to provide:

• equality information
• information relating to any outside interests or reputational issues
• a Curriculum Vitae (CV)
• a supporting statement
• a short professional biography (150 words)

We will ask you to check and confirm your personal details to ensure your application is accurate.

You will also have the opportunity to make a reasonable adjustment request or apply under the disability confident scheme before you submit your application.

We recommend that you download the candidate pack attached to this advert for your reference.

We are unable to accept late or incomplete applications.

Overview of the application process

Public appointments are made on merit following a fair and open competition process which is conducted in accordance with the Governance Code for Public Appointments. We will deal with your application as quickly as possible and will keep you informed at key stages. We aim to conclude the appointment process within three months of the deadline for applications – this is in accordance with the Governance Code.

The assessment process

1. Ministers are responsible and accountable to Parliament for the public appointments made within their department. As a result, they must be consulted at every stage of the appointments process.

2. An Advisory Assessment Panel (“Panel”) is appointed by Ministers to assist them in their decision making. The role of the Panel is to decide, objectively, which candidates meet the eligibility criteria for the role.

3. At the shortlisting meeting the Panel will assess applications against the eligibility criteria and decide which candidates have best met the criteria, who should be recommended for interview. Ministers will then be consulted on the Panel’s recommended shortlist. If you have applied under the Disability Confident Scheme and you meet all the essential criteria, then you will also be invited for an interview.

4. Once the shortlist has been agreed by Ministers, you will be advised (by e-mail) whether you have been shortlisted. Those shortlisted will be invited to an interview.

5. The Panel will meet again to interview candidates and determine who is appointable to the role. The Panel may invite you to make a brief presentation at the start of the interview and will go on to question you about your skills and experience, including asking specific questions to assess whether you meet the criteria set out for the post. The Panel will also explore with you any potential conflicts of interest or any other issues arising from your personal and professional history which may impact on an appointment decision.

6. Details of the panel’s assessment of interviewed candidates are provided to Ministers, including whether they have judged a candidate to be appointable to the role. It is then for Ministers to determine merit and decide who should be appointed. In some circumstances, Ministers may choose not to appoint any candidates and re-run the competition.

7. Ministers may choose to meet with candidates before deciding the outcome. Candidates should therefore be prepared for a short time gap between interview and a final appointment decision being made. Candidates who have been interviewed will be kept informed of progress.

8. Once the decision on the appointment has been made, interviewed candidates will be advised of the outcome of their application, including whom they may approach for feedback. Successful candidates will be issued with their Terms & Conditions and a letter of appointment should they agree to take up the position.

Further information about appointments, including tips on applying, can be found on our guidance pages on gov.uk.

Advisory Assessment Panel (AAP)

Chris Jones – Panel Chair and Ministry of Housing, Communities and Local Government representative 

Local Audit Office Chair - TBC following appointment (July 2026) 

Annell Smith – Independent Panel Member 

Advisory Assessment Panels (AAP) are chosen by ministers to assist them in their decision-making. These include a departmental official and an independent member. For competitions recruiting non-executive members of a board (apart from the Chair), the panel will usually include a representative from the public body concerned.

AAP’s perform a number of functions, including agreeing an assessment strategy with ministers, undertaking sifting, carrying out interviews in line with the advertised criteria and deciding objectively who meets the published selection criteria for the role before recommending to ministers which candidates they find appointable. It is then for the minister to decide who to appoint to the role.

Eligibility criteria

In general, you should have the right to work in the UK to be eligible to apply for a public appointment.

There are a small number of specialist roles that are not open to non-British citizens. Any nationality requirements will be specified in the vacancy details.

The Government expects all holders of public office to work to the highest personal and professional standards. 

You cannot be considered for a public appointment if:

• you are disqualified from acting as a company director  (under the Company Directors Disqualification Act 1986);

• have an unspent conviction on your criminal record;

• your estate has been sequestrated in Scotland or you enter into a debt arrangement programme under Part 1 of the Debt Arrangement and Attachment (Scotland) Act 2002 (asp 17) as the debtor or have, under Scots law, granted a trust deed for creditors.

When you apply, you should declare if:

• you are, or have been, bankrupt or you have made an arrangement with a creditor at any point, including the dates of this. 

• you are subject to a current police investigation.

You must inform the sponsor department if, during the application process, your circumstances change in respect of any of the above points. 

When you apply you should also declare any relevant interests, highlighting any that you think may call into question your ability to properly discharge the responsibilities of the role you are applying for. You should also declare any other matters which may mean you may not be able to meet the requirements of the Code of Conduct of Board Members (see Outside interests and reputational issues section below)

If you need further advice, please contact PublicAppointments@communities.gov.uk.

Security clearance

The successful candidate will be required to undertake Baseline Personnel Security Standard checks in line with the Civil Service guidelines. Additional Security Clearance may also be required for certain roles. However, where this applies, candidates will be notified during the appointment process. Further information on National Security Vetting can be found on the Gov.uk website here.

Additional information for candidates

Equality and diversity

We encourage applications from talented individuals from all backgrounds and across the whole of the United Kingdom. Boards of public bodies are most effective when they reflect the diversity of views of the society they serve.

We collect data about applicants’ characteristics and backgrounds, including information about people’s educational and professional backgrounds, so that we can make sure we are attracting a broad range of people to these roles and that our selection processes are fair for everyone. Without this information, it makes it difficult to see if our outreach is working, if the application process is having an unfair impact on certain groups and whether changes are making a positive difference.

When you submit your application, your responses are collected by the Cabinet Office and the government department(s) managing your application. The data is used to produce management information about the diversity of applicants. You can select “prefer not to say” to any question you do not wish to answer. The information you provide will not be seen by the Advisory Assessment Panel who review applications against the advertised criteria and conduct interviews.

Disability confident

We are a member of the Government’s Disability Confident scheme. We use the Disability Confident scheme symbol, along with other like-minded employers, to show our commitment to good practice in employing people with a disability. The scheme helps recruit and retain disabled people. As a Disability Confident employer, we will ensure that a fair and proportionate number of disabled applicants that meet the minimum criteria for this position will be offered an interview. By ‘minimum criteria,’ we mean that you must provide evidence in your application, which demonstrates that you meet the level of competence required under each of the essential criteria.  If you wish to apply under this scheme, please complete the declaration in the online application form. It is not necessary to state your disability. Indicating that you wish your application to be considered under the scheme will in no way prejudice your application. 

Reasonable adjustments

We are committed to making reasonable adjustments to make sure applicants with disabilities, physical or mental health conditions, or other needs are not substantially disadvantaged when applying for public appointments. This can include changing the recruitment process to enable people who wish to apply to do so.

Some examples of common changes are:

• ensuring that application forms are available in different or accessible formats;
• making adaptations to interview locations;
• allowing candidates to present their skills and experience in a different way;
• giving additional detailed information on the selection / interview process in advance to allow candidates time to prepare themselves;
• allowing support workers, for example sign language interpreters;
• making provision for support animals to attend.

When you apply you will have the opportunity to request reasonable adjustments to the application process.

Principles of public life

The Seven Principles of Public Life (also known as the Nolan Principles) apply to anyone who works as a public office-holder.

1. Selflessness

Holders of public office should act solely in terms of the public interest.

2. Integrity

Holders of public office must avoid placing themselves under any obligation to people or organisations that might try inappropriately to influence them in their work. They should not act or take decisions in order to gain financial or other material benefits for themselves, their family, or their friends. They must declare and resolve any interests and relationships.

3. Objectivity

Holders of public office must act and take decisions impartially, fairly and on merit, using the best evidence and without discrimination or bias.

4. Accountability

Holders of public office are accountable to the public for their decisions and actions and must submit themselves to the scrutiny necessary to ensure this.

5. Openness

Holders of public office should act and take decisions in an open and transparent manner. Information should not be withheld from the public unless there are clear and lawful reasons for so doing.

6. Honesty

Holders of public office should be truthful.

7. Leadership

Holders of public office should exhibit these principles in their own behaviour and treat others with respect. They should actively promote and robustly support the principles and challenge poor behaviour wherever it occurs.

Code of conduct for board members

The Government expects all holders of public office to work to the highest personal and professional standards. In support of this, all non-executive board members of UK public bodies must abide by the principles set out in the Code of Conduct for Board Members of Public Bodies. The Code sets out the standards expected from those who serve on the boards of UK public bodies and will form part of your terms and conditions of appointment.

Management of outside interests and consideration of reputational issues

Holders of public office are expected to adhere and uphold the Seven Principles of Public Life and the Code of Conduct for Board Members of Public Bodies. Before you apply you should consider carefully: 

• any outside interests that you may have, such as shares you may hold in a company providing services to government; 
• any possible reputational issues arising from your past actions or public statements that you have made; 
• and/or - any political roles you hold or political campaigns you have supported; 

which may call into question your ability to do the role you are applying for.

You will need to answer relevant questions in relation to these points when making an application. Many conflicts of interest can be satisfactorily resolved and declaring a potential conflict does not prevent you from being interviewed. If you are shortlisted for an interview, the panel will discuss any potential conflicts with you during that interview, including any proposals you may have to mitigate them and record that in their advice to ministers. Alongside your own declaration, we will conduct appropriate checks, as part of which we will consider anything in the public domain related to your conduct or professional capacity. This may include searches of previous public statements and social media, blogs or any other publicly available information. The successful candidate(s) may be required to give up any conflicting interests and their other business and financial interests may be published in line with organisational policies. 

Details of declared political activity will be published when the appointment is announced, as required by the Governance Code (political activity is not a bar to appointment, but must be declared).

Status of appointment

As this is an office holder appointment, you will not become a member of the Civil Service. You will not be subject to the provisions of employment law.

Appointment and tenure of office

Appointments are for the term set out in this advert, with the possibility of re-appointment for a further term, at the discretion of Ministers.  Any re-appointment is subject to satisfactory annual appraisals of performance during the first term in the post. There is no automatic presumption of reappointment; each case should be considered on its own merits, taking into account a number of factors including, but not restricted to, the diversity of the current board and its balance of skills and experience. In most cases, the total time served in post will not exceed more than two terms or ten years in any one post. 

Remuneration, allowances and abatement

Remuneration for this role is treated as employment income and will be subject to tax and National Insurance contributions, both of which will be deducted at source under PAYE before you are paid. 

You can claim reimbursement for reasonable travel and subsistence costs which are properly and necessarily incurred on official business, in line with the travel and subsistence policy and rates for the organisation to which you are applying.

Pension and redundancy

This is an office holder appointment and does not attract any benefits under any Civil Service Pension Scheme. You will not be eligible for redundancy pay as you are not an employee. No other arrangements have been made for compensation upon the end of your term of appointment because an office holder who is appointed for a limited duration would have no expectation of serving beyond that period.

Application feedback

We will notify you of the status of your application. We regret that we are only able to offer detailed feedback to candidates who have been unsuccessful at the interview stage.

How to complain

We aim to process all applications as quickly as possible and to treat all applicants with courtesy.

Please contact the Ministry of Housing, Communities and Local Government's public appointments team in the first instance if you would like to make a complaint regarding your application at Public Appointments@communities.gov.uk. They will acknowledge your complaint upon receipt and respond within 15 working days.

Data protection

The Cabinet Office will use your data in line with our privacy policy.

The Ministry of Housing, Communities and Local Government's privacy notice is attached at the end of this advert.

Attachments

• Ministry of Housing, Communities and Local Government - Privacy Notice

• Candidate Pack - Local Audit Office Non-Executive Directors

Contact details

PublicAppointments@communities.gov.uk