Becoming an opted-in authority

In accordance with the Local Audit and Accountability Act 2014 and the Local Audit (Appointing Person) Regulations 2015 (the Regulations), PSAA formally invited all eligible principal local government bodies to become opted-in authorities. The length of the appointing period covered by the opt-in invitation is for the audit of the accounts for the five consecutive financial years from 1 April 2023. The opt-in invitation period closed on 11 March 2022.

We are delighted that out of a total of 475 bodies eligible to join the scheme at the time of the opt-in period in 2021, 470 (99%) took the decision to opt in. In our view it makes sense for the sector to work together in a co-ordinated, collaborative scheme at a time when the local audit market is facing unprecedented challenges and risks affecting the supply of audit services and the delivery of timely audit opinions.

PSAA is required to publish the list of bodies who have opted into the national appointing person arrangements.

An eligible body created following the 11 March 2022 opt-in deadline has the right to join the national scheme, whereas a body that did not accept PSAA’s original invitation can request to join the national scheme after 1 April 2023.

Please contact us at to discuss joining our scheme.