Consultation on proposed auditor appointments from 2023/24

On 17 October we commenced our consultation on the proposed auditor appointments for all opted-in bodies for audits from 2023/24 to 2027/28. We sent the email to s151 Officers and copied in the Audit Committee Chair and Chief Executive. If you have not received your email please contact us at

Under regulation 13 of the Appointing Persons Regulations we must appoint an external auditor to each opted-in body having consulted on our proposal. Further information on the auditor appointment process is available on our website.

The consultation will remain open until midnight on Monday 14 November 2022.

Responding to the consultation

If you are satisfied with the proposed appointment, please confirm this by email to before the stated deadline.

Process for objecting to the proposed auditor appointment

If you wish to make representations to us about the proposed auditor appointment, please send them by email to to arrive before the stated deadline.

Your email should set out the reasons why you think the proposed appointment should not be made, for example:

  1. there is an independence issue in relation to the firm proposed as the auditor, which had not previously been notified to us; or
  2. there are formal and joint working arrangements relevant to the auditor’s responsibilities which had not previously been notified to us.

We will consider all representations in detail and will respond by Tuesday 22 November 2022. If we accept your representation, we will consult you on an alternative auditor appointment.

Confirmation of Auditor Appointments from 2023/24

Our plan is to write to all bodies to confirm the Board’s final decision on the auditor appointments on or before 31 December 2022.

Please note: we will assume that you are satisfied with the proposed appointment if we do not receive a response from you to the consultation email.

If you have any questions about our consultation process, please email us at