There are a number of changes that have been put in place for the year 2017-2018.
Because most of our clients are in Cambridgeshire, I have looked at the website of PKF Littlejohn who are the External Auditors for this County. Other Counties’ auditors may have similar information.
The main page on their website relating to Parish Councils is at https://www.pkf-littlejohn.com/services-limited-assurance-regime-useful-documents-and-links but the specific information for the changes for this year are at https://www.pkf-littlejohn.com/sites/default/files/media/documents/2017-18_instructions_final.pdf
In particular, you should look at the implications of the changes on timing of what is now called the AGAR and, for timing of the Internal Audit specifically, you should look at paragraph 8.