Public Sector Audit Appointments Limited

Public Sector Audit Appointments Limited (PSAA) is an independent company limited by guarantee incorporated by the Local Government Association in August 2014.

The Secretary of State for Communities and Local Government delegated statutory functions (from the Audit Commission Act 1998) to PSAA by way of a letter of delegation issued under powers contained in the Local Audit and Accountability Act 2014.

The company is responsible for appointing auditors to local government, police and local NHS bodies, for setting audit fees and for making arrangements for the certification of housing benefit subsidy claims.

Before 1 April 2015, these responsibilities were discharged by the Audit Commission.

PSAA has been tasked with ensuring that the company delivers the following objectives:

  • appointing auditors to all relevant authorities;
  • setting scales of fees, and charging fees, for the audit of accounts of relevant authorities and consulting with relevant parties in relation to those scales of fees;
  • making arrangements for the certification of claims or returns in respect of housing benefit subsidy from audited bodies;
  • helping to ensure a smooth transition to the new audit regime to be established under the Local Audit and Accountability Act 2014;
  • ensuring that public money continues to be properly accounted for and protected during the transition to the new local appointment regime to be established under the Local Audit and Accountability Act 2014;
  • overseeing the delivery of consistent high quality and effective audit services to relevant authorities;
  • ensuring effective management of contracts with audit firms for the delivery of audit services to relevant authorities;
  • be financially responsible having regard to the efficiency of operating costs and transparently safeguarding fees charged to audited bodies; and
  • leading its people as a good employer, ensuring that it continues to be fit-for-purpose; motivating and supporting its staff; and communicating with them in an open, honest and timely way.