Frequently Asked Questions

We are considering opting into PSAA’s appointing person scheme but are mindful of the imminent Local Government Reorganisation (LGR) and the impact if the structure of our council changes.

When an authority ceases to exist they are automatically removed from our scheme, therefore any decision to opt in would no longer stand. In reference to the appointing period 2023/24 to 2027/28, if an authority decided not to accept the opt-in invitation before the closing date of 11 March 2022, then it would have to […]

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We are thinking of declining PSAA’s opt-in invitation, but what happens if we are unsuccessful in establishing local arrangements? Can we request to join the scheme?

An eligible body that did not accept the opt-in invitation for an appointing period may request to opt in during the appointing period only: for the audits 2018/19-2022/23, that is on or after 1 April 2018 for the audits 2023/24-2027/28, that is on or after 1 April 2023 PSAA must consider a request as the […]

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We have a joint committee which no longer has a statutory requirement to have an external auditor but has agreed in the interests of all parties to continue to engage one. Is it possible to use this process as an option to procure the external auditor for the joint committee?

The requirement for joint committees to produce statutory accounts ceased after production of the 2014/15 accounts and they are therefore not listed in Schedule 2 of the Local Audit and Accountability Act 2014. Joint committees that have opted to produce accounts voluntarily and obtain non-statutory assurance on them need to make their own local audit […]

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What are the arrangements for overseeing the quality of audit work undertaken by the audit firms appointed by the appointing person?

In accordance with the Local Audit and Accountability Act 2014, to provide local audit services firms and key audit partners must be registered with the ICAEW. The quality of the firms’ work will be subject to scrutiny by both the ICAEW and the Financial Reporting Council (FRC). The FRC and the ICAEW have their own […]

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What are the differences between PSAA’s scheme for the audits of 2023/24 to 2027/28 and its scheme for 2018/19 to 2022/23?

Set out below are some of the key differences in the proposed approach for the procurement of audit services due to take place in 2022 compared to the 2017 procurement. In particular we have highlighted areas in which we are hopeful that our proposals will be viewed positively by suppliers. Feedback on the proposed approach […]

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What are the implications and required actions to manage the situation in which an authority changes its status after the audit service is contracted?

When an authority ceases to exist they are automatically removed from our scheme in line with the Regulations, and the decision to opt in is not binding on the new authority, which is free to make its own decision. Given the potential uncertainty of the timing of a change in status, a decision to opt […]

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