AC AF70 returns (small bodies)
An ‘AF70′ provides the details required by the Audit Commission as stipulated within the Standing Guidance for small body auditors (see paragraph 8.33) for the mandatory reporting of proven frauds of £10,000 or over and all incidents of corruption by returning a completed AF70.
The AF70 form is not for public use. It is only to be completed by the small body auditor appointed by the Audit Commission.
Principal body auditors must follow separate instructions in the Standing Guidance on reporting fraud and corruption.
For further information or support, please contact AF70@audit-commission.gsi.gov.uk.