The local audit sector is undergoing significant change. Against this backdrop we have published a summary of our Business Plan up to 31 March 2028. It outlines our continued commitment to deliver our statutory responsibilities to make auditor appointments, set fees, and manage the audit services contracts, whilst actively supporting the Government’s wider local audit reforms, including establishing the proposed Local Audit Office (LAO) in Autumn 2026.
PSAA will play a key role in the transition to the LAO, with all our functions eventually transferring to this new body. The Business Plan details how we will ensure continuity and stability throughout this process, remain responsive to emerging challenges, continue to proactively engage with stakeholders, and uphold strong governance and financial management practices throughout.
Our focus has four key themes:
- Business-as-usual – fulfilling our statutory responsibilities to the highest standards.
- Procurement – preparing for the next round of audit services procurement.
- Preparation – managing the operational transition to the LAO.
- People – positively supporting our people through the change.