Frequently Asked Questions

What can I expect from PSAA once an auditor appointment has been made?

PSAA will provide effective management of the contracts with appointed audit firms. Details of our contract management arrangements can be found in these FAQs under the topic Contract Management. We will meet regularly with the public sector leads at each contracted firm and ensure that matters concerning opted-in bodies are brought to their attention. In […]

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What is an appointing person and which bodies are eligible to opt in?

Public Sector Audit Appointments Limited (PSAA) has been specified as an appointing person under the Local Audit and Accountability Act 2014 and the Local Audit (Appointing Person) Regulations 2015, and has had the power to make auditor appointments for audits of the accounts from 2018/19 onwards on behalf of eligible principal local government bodies that […]

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What is PSAA doing alongside other local audit stakeholders to help design and implement a system which is more stable, more resilient, and more sustainable?

Since 2018 PSAA has taken a number of initiatives to improve the operation of the scheme for the benefit of all parties including: proactively and constructively engaging with the numerous high-profile industry reviews, including the significant Redmond Review into Local Authority Financial Reporting and External Audit; commissioning an independent review undertaken by Cardiff Business School […]

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Where the auditor says they need to do more work for whatever reason why do I need to pay more, and how can I be sure that I am paying a fair price?

Auditors are required to complete an audit that complies with the NAO Code of Audit Practice, i.e. complies with all auditing standards. Regulation 17(2) of the Local Audit (Appointing Person) Regulations 2015 provides that where it appears to PSAA (as the appointing person) that the work involved in a particular audit was substantially more than […]

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Who are PSAA?

Public Sector Audit Appointments Limited (PSAA) is an independent company limited by guarantee incorporated by the Local Government Association in August 2014. In July 2016, the Secretary of State specified PSAA as an appointing person for principal local government and police bodies for audits from 2018/19, under the provisions of the Local Audit and Accountability […]

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