The independence requirements for all auditors in the local public audit regime are the same, whether locally appointed or part of the appointing person regime. These requirements are specified by the Financial Reporting Council in the Ethical Standard and applied to local public audit as determined by the NAO.
The services that an auditor can provide are the same whether appointed by PSAA or through local arrangements.
As the Appointing Person, PSAA performs the role otherwise required of an Independent Auditor Panel to advise the body on ensuring the independence of the auditor (Local Audit and Accountability Act 2014 section 10(1)).