Appointing auditors from 2018/19

Auditor appointments to opted-in principal local government and police bodies from 2018/19

PSAA is specified as an appointing person under the provisions of the Local Audit and Accountability Act 2014 and regulation 3 of the Local Audit (Appointing Person) Regulations 2015. For audits of the accounts from 2018/19, PSAA appoints an auditor to relevant principal local government authorities that have opted into its national scheme. Appointments are made for the duration of a five-year appointing period. The current appointing period covers the audits of the accounts for 2018/19 to 2022/23.

The process that applies for auditor appointments for opted-in authorities is set out here.

Appointments for all bodies that had opted into the appointing person scheme before 31 December 2017 were confirmed, following consultation, in December 2017. The process adopted for making these appointments is set out in more detail here.

From time to time it is necessary to make additional appointments, for example where a newly created body opts in.  The process followed in determining the appointment is the same as that followed for appointments for the full five year period made in December 2017.

If an authority has not opted in the process of how to do so is available here.

A list of auditor appointments from 2018/19 is available here.