In July 2016, the Secretary of State specified PSAA as an appointing person for principal local government and police bodies for audits from 2018/19, under the provisions of the Local Audit and Accountability Act 2014 and the Local Audit (Appointing Person) Regulations 2015.
In relation to appointing auditors local bodies have options to arrange their own procurement and make the appointment themselves or in conjunction with other bodies, or they can join and take advantage of the national collective scheme administered by PSAA for each appointing period.
Acting in accordance with the role of appointing person PSAA is responsible for appointing an auditor and setting scales of fees for the duration of an appointing period for eligible bodies that choose to opt into its national scheme.
The Regulations require the appointing person to set the duration of each appointing period; the maximum duration is five years.
The first appointing period spans the five consecutive financial years commencing 1 April 2018. It covers the audits of accounts for the financial years 2018/19 to 2022/23. Details of our scheme for this period can be found at appointing period 2018/19 – 2022/23.
The second appointing period is likely to span the five consecutive financial years commencing 1 April 2023. It will cover the audits of accounts for the financial years 2023/24 to 2027/28. We are currently working on the details of the scheme. Information on the scheme can be found at appointing period 2023/24 – 2027/28.
We will regularly update this area of the website as our work progresses.