We are very supportive of the overhaul of the local audit system. The government set out its approach to local audit in its Strategy for Local Audit Reform in December 2024 and provided further details in the outcome to its consultation published in April 2025. The reforms set out a clear purpose for local audit and […]
Auditors are required to deliver an audit that complies with the NAO Code of Audit Practice, and PSAA’s contracts are let on this basis. Regulation 17(2) of the Local Audit (Appointing Person) Regulations 2015 states that where it appears to PSAA (as the appointing person) that the work involved in a particular audit was substantially more than […]
PSAA must follow the requirements of the Local Audit (Appointing Person) Regulations 2015. The information we use to set the scale fees includes the previous year’s fees, fee variations that relate to recurrent requirements, and any new audit requirements. We consult annually on the proposed fee scale, and individual scale fees are published on this website […]
PSAA provides effective management of the contracts with appointed audit firms. Details of our contract management arrangements are on our website and in these FAQs under the topic ‘Contract Management’. We meet regularly with the public sector leads at each contracted firm and ensure that matters concerning opted-in bodies are brought to their attention. We also work […]