The transitional arrangements
Under the arrangements made by the Secretary of State for Communities and Local Government following the closure of the Audit Commission, PSAA is responsible for managing the Commission’s audit contracts until they expire. Under these transitional arrangements, PSAA is responsible for appointing auditors as set out in section 3 of the Audit Commission Act 1998.
We appoint an audit firm to carry out an audit at each body under the Code of Audit Practice published by the National Audit Office. For audits of principal bodies, we have contracts with five audit firms:
- BDO LLP
- Ernst & Young LLP
- Grant Thornton UK LLP
- KPMG LLP
- Mazars LLP
Before making an auditor appointment, we consult the body about the firm we propose to appoint. To find the appointed auditor’s details for an audited body please see our Directory-of-auditors-for-principal-bodies 2017-2018 or email firstname.lastname@example.org
Local government bodies
We appoint the auditors to all principal local government bodies in England (495 bodies in total for 2017/18) up to the completion of the audits of the accounts for 2017/18 under the transitional arrangements:
- local authorities (353 bodies);
- fire and rescue authorities (29 bodies);
- police and crime commissioners and chief constables (75 bodies); and
- other local government bodies, including the Greater London Authority and associated bodies, combined authorities, national parks authorities, waste authorities, transport bodies (38 bodies).