ASSURANCE AUDIT FOR THE POOLING OF HOUSING CAPITAL RECEIPTS RETURNS

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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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