Introduction
PSAA surveys opted-in bodies as part of our contract monitoring arrangements to seek views from Directors of Finance and Audit Committee Chairs on their audit delivery experience, and to identify areas for improvement. This vital feedback also informs our discussions with the firms and other key stakeholders involved in local audit in England.
The independently conducted survey on the 2023/24 audits is the first delivered under the second appointing period. We are grateful to the Directors of Finance (47%) and Audit Committee Chairs (31%) who took the time to complete the survey (over 310). A total of 257 bodies responded out of a possible 409 (63%). The number of surveyed bodies is lower than the total number of opted-in bodies (461), as we sought a combined response from police and fire authorities with a shared finance function. There were also 39 bodies that had not received their audit opinion by 31 March 2025, and we surveyed these bodies separately.
The feedback provides views on the delivery of the 2023/24 opinions following the introduction of the 28 February 2025 backstop date. Alongside feedback on core aspects of audit delivery and topical audit-related issues, we sought views to support our discussions with firms on their delivery against aspects of their contracts.
Bill Butler, PSAA’s Chair, said:
“The survey results are encouraging and show a noticeable improvement in our clients’ audit experience. However, they also highlight the extent of the challenges that remain, such as resource constraints and improving auditor communications. We remain committed to listening and responding to stakeholder feedback, using these insights to help drive change as the overhaul of local audit progresses in line with the government’s strategy.”