Audited bodies do not need to publish procurement notices for audit services delivered under PSAA arrangements, as PSAA procures and awards all audit contracts centrally.
PSAA has already published all the required procurement notices for the current contracts (covering appointments up to 31 March 2030), including the Contract Notice, Contract Award Notice and related extensions. When PSAA appoints an auditor, it does so under existing contracts rather than creating new ones, so no additional procurement obligations arise for audited bodies.
The Procurement Act 2023 does not apply to the current contracts as they were procured under the Public Contracts Regulations 2015.
Audited bodies pay audit fees in line with statutory requirements, and where audit firms issue invoices directly, they do so on behalf of PSAA.
PSAA’s contracts for audit services are expected to pass to the Local Audit Office (LAO) in Spring 2027, alongside the LAO acquiring the power to appoint auditors to relevant local government bodies. It will remain the case that audited bodies are not required to publish Contract Award Notices for audit services.
In summary, audited bodies do not need to take any further procurement action in relation to PSAA appointed audits.
For more information, please see our related FAQ.