In what circumstances can an auditor be changed during the five-year appointing period, and how does this differ from locally procured arrangements?

The main circumstances in which PSAA will consider changing an auditor appointment during the five-year appointing period are:

An eligible body appointing its own auditor may find it more difficult to change their auditor during the contracted period, not least because it would require undertaking a new selection and procurement exercise. It is important to note that regardless of who makes the appointment only firms registered to provide local audit can be appointed.