Frequently Asked Questions

Who can PSAA appoint as an auditor to an opted-in body?

An auditor appointed under the Local Audit and Accountability Act 2014 must be eligible for appointment as a local auditor. The duty to license and register local auditors who will carry out the audit of local public bodies is a statutory function delegated to recognised supervisory bodies (RSBs) by the Financial Reporting Council. RSBs are […]

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Can an opted-in body opt out at a later date?

No, an authority’s notice of acceptance of PSAA’s invitation to opt in means it is opted in for the duration of the compulsory appointing period (five years from 2018/19), unless the body ceases to exist or the body ceases to fall within the classes of authorities for which PSAA is the appointing person.

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How will the appointing person scheme deal with an authority that is dissatisfied with its auditor and wants a change (e.g. because of quality, relationships, or a conflict of interest)?

As with the current arrangements, where an authority is dissatisfied with its auditor, concerns should be raised in the first instance with the firm’s Engagement Lead and subsequently with the firm’s PSAA Contact Partner (as indicated on communications between the firm and the authority). If the authority is not satisfied with the response of the […]

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