Information about NHS and small bodies

NHS bodies
From 2017/18, PSAA is no longer responsible for appointing auditors to NHS trusts and Clinical Commissioning Groups (CCGs).
Under the Local Audit and Accountability Act 2014, NHS trusts and CCGs must select and appoint their own auditors, and directly manage their contracts, for the audits for financial years starting from 1 April 2017.

Small bodies
From 2017/18, PSAA is no longer responsible for appointing auditors to small bodies such as parish councils and internal drainage boards.
A new body, Smaller Authorities Audit Appointments Limited, is responsible for appointing auditors to small bodies for financial years starting from 1 April 2017 unless they have chosen to appoint their own auditor.