Local audit – Historical perspectives from the accountancy profession

De Widt, Dennis ORCID: https://orcid.org/0000-0002-7299-5663 and Chandler, Roy ORCID: https://orcid.org/0000-0002-8543-9113 2026. Local audit – Historical perspectives from the accountancy profession. Quinn, Martin, Bertz, Julie and Stewart, Elaine, eds. The Palgrave Handbook of Local Government Accounting History, Palgrave/Springer,

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Abstract

In this chapter, we explore the rich and detailed archival records of the District Audit Society, which was formed in 1846, to provide a historical perspective on the development of local public audit in England and Wales. The chapter details two areas: the formation of the Society as a forum for mutual support and collective identity among district auditors, and the training and professionalisation of the audit service over time. We show how early collaboration among auditors provided a platform for sharing practice and asserting independence, while subsequent reforms introduced qualifying examinations, formal training, and closer ties with the wider accountancy profession. By situating these developments within the growth of local government, we highlight how district auditors shaped both professional standards and public accountability – lessons that remain relevant for today’s debates on audit independence and effectiveness.

Item Type:	Book Section
Status:	In Press
Schools:	Schools > Business (Including Economics)
Publisher:	Palgrave/Springer
Last Modified:	07 Aug 2026 10:46
URI:	https://orca.cardiff.ac.uk/id/eprint/188754

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