The opt-in process

  1. What audit fees apply under the audit contracts from April 2023?

    The bid rates submitted in response to PSAA’s 2022 audit services procurement, covering the audits of 2023/24 to 2027/28, required a significant increase in audit fees compared to our previous procurement in 2017. The factors that led to this increase principally relate to increased audit requirements and a less competitive local audit market. In consulting […]

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  2. 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?

    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 […]

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  3. How does an eligible body become an opted-in body and does it require a Full Council decision?

    A decision to become an opted-in body must be taken in accordance with the Regulations that is by the members of an authority meeting as a whole, except where the authority is a corporation sole, such as a police and crime commissioner, in which case this decision can be taken by the holder of that […]

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