We will publish two documents covering foundation trusts’ requirements for 2015/16. This consultation includes:

our proposals for indicators to be subject to assurance in our detailed guidance for external assurance on quality reports 2015/16
our proposal to clarify guidance on how auditors should report a modified conclusion on their limited assurance work
an invitation for you to comment on who should provide the external assurance on quality reports from 2016/17

We will consider all responses in finalising these documents for 2015/16.