Becoming an opted-in authority for 2023/24 – 2027/28

PSAA has set the length of the compulsory appointing period as the five consecutive financial years commencing 1 April 2023. It will cover the audits of the accounts from 2023/24 to 2027/28.

In accordance with the Local Audit and Accountability Act 2014 and the Local Audit (Appointing Person) Regulations 2015 (the Regulations), on 22 September 2021 we formally invited all eligible bodies to opt into the scheme for the second appointing period.

All bodies who wish to join the scheme must return by email to [email protected] the Form of notice of acceptance no later than 11 March 2022. We will confirm receipt of all notices of acceptance by email.

We publish a list of the opted-in bodies.

The Regulations require that the decision to become an opted-in authority must be taken by the members of an authority meeting as a whole, except where the authority is a corporation sole, such as a police and crime commissioner, in which case this decision can be taken by the holder of that office.

The invitation to opt in contains the following documents:

The Local Government Association (LGA) supports the sector-led body approach and encourages as many eligible bodies as possible to opt in. It has worked with us to produce a specimen report that can be easily adapted to support the decision making process to opt in.