The Apex Framework

The Apex Framework, delivered by Croydon Council and Mazars, provides local authorities with internal audit and anti-fraud resources in a tried and tested framework, offering excellent value and a streamlined appointment process.

The Apex Framework has been designed to deliver high quality fraud and internal audit service, while delivering value in a period of austerity and squeezed budgets.

Who is it for?

The Framework is open to all local authorities and any companies where the local authorities have a controlling interest. It also includes public sector pension funds, registered social housing providers, and NHS foundation trusts and clinical commissioning groups (CCGs).

How does it work?

The Framework, designed by Croydon Council, is supplied by Mazars LLP, which was re-appointed from April 2018 for an initial period of 6 years, following a competitive EU procurement exercise.

The Apex Framework provides a comprehensive range of assurance-related services, including:

  • Fully outsourced internal audit provision
  • Secondments at all levels: including interim roles, maternity, sickness and vacancy cover
  • Co-sourcing arrangements covering the delivery of a proportion of the Annual Plan
  • Provision of specialist skills such as counter fraud, Tax/VAT, IT Audit, Contract and Procurement, and Assurance

For a full list of available services, please download the brochure at the base of this page

An experienced Engagement Manager will work with each organisation to identify and deliver the required services, fully tailored to the client.

The benefits

By adopting the Apex Framework, organisations will be able to:

  • Negate the requirement for undertaking expensive and time consuming EU tendering
  • Achieve efficiency savings through economies of scale and shared role between organisations
  • Create more resilience through larger Internal Audit Sections
  • Access a fully skilled flexible resource

Governance Structure

The Framework is designed to operate in the interests of all partners, irrespective of the length of membership. Its operation is overseen by a partnership board, with each partner organisation and Mazars LLP with a seat on the board.


The following local authorities and companies have adopted the Apex Framework:

  • Adur and Worthing District Councils
  • Ashford Borough Council
  • Bracknell Forest Borough Council
  • Brighton & Hove City Council
  • Buckinghamshire County Council
  • Dartford Borough Council
  • East Sussex County Council
  • Lee Valley Park Authority
  • London Borough of Barking and Dagenham
  • London Borough of Bexley
  • London Borough of Bromley
  • London Borough of Croydon
  • London Borough of Hammersmith and Fulham
  • London Borough of Haringey
  • London Borough of Havering
  • London Borough of Hillingdon
  • London Borough of Merton
  • London Borough of Newham
  • London Borough of Richmond upon Thames
  • London Borough of Sutton
  • London Borough of Waltham Forest
  • Maidstone Borough Council
  • Mid-Kent Audit Partnership
  • Reside Housing Association
  • Royal Borough of Kensington and Chelsea
  • Royal Borough of Kingston upon Thames
  • Sevenoaks District Council
  • Southend on Sea Borough Council
  • Spelthorne District Council
  • Surrey County Council
  • Swale Borough Council
  • Thurrock Council
  • Tunbridge Wells Borough Council
  • Wandsworth Council
  • Woking Borough Council
  • Wycombe District Council

How to adopt the Framework

For more information about the structure of the Framework, or to express an interest in joining, please contact: 

Simon Maddocks
Head of Internal Audit at the London Borough of Croydon
Tel: +44 (0)20 8760 5573

Mark Towler
Director at Mazars
Tel: +44 (0)7710 811 056

Related pages

Transparency leaf banner 1086x202.jpg

Transparency reports

We believe transparency is vital: for our clients, our people and broader society. That is why we voluntarily apply the same level of transparency required of our publicly listed clients to ourselves, and why the Mazars Group publishes an Annual Report and audited financial statements every year

Local government header 1600x500.jpg

Local Government

We provide a distinctive range of audit and advisory services to all types of local authority and we are passionate about the difference that well-run local government can make to the communities it serves.

Event 5 1600 per 500px.jpg


We are always seeking to expand and share our expertise and knowledge. We do this by running seminars, workshops and talks throughout the year.