Statutory Audits of Annual and Consolidated Accounts

Document Information

GSC Classification OFFICIAL
Access Policy Open
Reference bps13067-0000-00
Alt. Reference
Digital Intelligence and Investigation DII S&R 024
European Union Directive 2006/43/EC
Document Status Current
Primary Classification
Author Organisation European Union
Sponsor OrganisationNot Known
Trustee NPTC Standards Working Group,

Copyright Notice Copyright (c) 2016 National Police Technology Council (NPTC) group and the persons identified as the document authors. All rights reserved.


This is based on financial audits, but the overall principles are relevant for all good audit practices. Regulations implementing the Audit Directive have been made by other government and regulatory bodies, including the Financial Services Authority, which has implemented certain requirements on listed companies, through the Disclosure and Transparency Rules.


This is not based on policing data, but gives regulations around the best way to produce financial audits. The general principles in here may be relevant to setting up robust auditing processes.

Normative References

bps13067-0000-00 link



2018-10-22Digital Intelligence and InvestigationInternal assurance through the DPP programme.

Obsoleted By



Standards | DII Programme IntegrationActive


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