Audit Cycle

The BSC Audit period runs from 1 April to 31 March.


The BSC Audit Cycle has three main phases: Planning, Fieldwork, and Reporting.

Planning – includes agreeing the Audit Scope and the Auditor Approach, and planning meetings for all audited entities which include tailored work programmes and data requests.

Fieldwork – includes on-site work, such as systems and controls testing. Upon completion, audited entities can discuss the Auditor’s findings at a clearance meeting.

Reporting – includes issuing Audit Issue documents to individual Parties and publication of the Audit Report (and statement of significant matters).

Reporting Timetable

The planned timetable of activities for the audit for the year ending 31 March 2014 is available below.

BSC Auditor’s Programme of BSC Audit Activities [104 Kb]