ASSURANCE AUDIT FOR THE POOLING OF HOUSING CAPITAL RECEIPTS RETURNS

2.1.1. Leeds City Council would like to employ the services of an independent external auditor who are qualified accountants to undertake an assurance exercise for a number of Leeds City Council's Pooling of Housing Capital Receipts Returns. This will be for the years 2015/16, 2016/17, 2017/18, 2018/19, 2019/20, 2020/21, 2021/22 and to provide a Reporting Accountant Assurance Statement for each return. The Reporting Accountant Guidance for the Pooling of Housing Capital Receipts Return specifies that reasonable assurance work to be undertaken by a qualified independent reporting accountant, who is to provide an assurance statement in accordance with the ICAEW assurance framework AAF 01/10 on the annual Pooling of Housing Capital Receipts Return entered onto DELTA by a Local Authority (the 'Authority').

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