Appointing auditors

The transitional arrangements

Under the arrangements made by the Secretary of State for Communities and Local Government following the closure of the Audit Commission, PSAA is responsible for managing the Commission’s audit contracts until they expire. Under these transitional arrangements, PSAA is responsible for appointing auditors as set out in section 3 of the Audit Commission Act 1998.

We appoint an audit firm to carry out an audit each body under the Code of Audit Practice published by the National Audit Office. For audits of principal bodies, we have contracts with five audit firms:

  • Ernst & Young LLP
  • Grant Thornton UK LLP
  • Mazars LLP

Before making an auditor appointment, we consult the body about the firm we propose to appoint. To find the appointed auditor’s details for an audited body please see our Directory of auditors for principal bodies 2016-17 to 2017-18  or email

Local government bodies

We appoint the auditors to all principal local government bodies in England (496 bodies in total for 2016/17) up to the completion of the audits of the accounts for 2017/18 under the transitional arrangements:

  • local authorities (353 bodies);
  • fire and rescue authorities (30 bodies);
  • police and crime commissioners and chief constables (76 bodies); and
  • other local government bodies, including the Greater London Authority and associated bodies, combined authorities, national parks authorities, waste authorities, transport bodies (37 bodies).

NHS bodies

We appoint the auditors to the following principal NHS bodies up to the completion of the audits of the accounts for 2016/17 under the transitional arrangements:

  • clinical commissioning groups (209 bodies)
  • NHS trusts (86 bodies).

From 2017/18, these NHS bodies are responsible for appointing their own auditors.

Small bodies

Under the transitional arrangements PSAA also appoints auditors to nearly 10,000 ‘small’ bodies (such as parish and town councils, parish meetings and internal drainage boards) up to the completion of the audit work for 2016/17.

To find the name of the appointed auditor for a small body please see our Directory of small body appointments 2016-17 (January 2017)

The contact details for appointed auditors are available in: Contact list for appointed auditors to small bodies 2014-15 to 2016-17

From 2017/18, Smaller Authorities Audit Appointments Limited is responsible for appointing auditors to small bodies unless they have chosen to appoint their own auditor.

Auditor appointments to principal local government authorities from 2018/19

PSAA has been specified as an appointing person under the provisions of the Local Audit and Accountability Act 2014 and regulation 3 of the Local Audit (Appointing Person) Regulations 2015. For audits of the accounts from 2018/19, PSAA will appoint an auditor to relevant principal local government authorities that have opted into its national scheme. Appointments for 2018/19 must be made by 31 December 2017.

Please see the Auditor appointment process page of our website for more information.