If the body is not satisfied with the response of the auditor, then the matter should be raised with PSAA.
As appointing person, PSAA appoints a firm as auditor to an opted-in body. The auditor is responsible for nominating an individual to act as the Engagement Lead on the audit of a body.
PSAA will consider changing an auditor appointment in extreme circumstances if an opted-in body is dissatisfied, but would expect the body and the auditor to have exhausted all avenues for resolution before doing so. Maintaining the independence of the auditor is an important part of this consideration.
PSAA will consider changing an auditor appointment during a five-year appointing period if a conflict of interest involving the existing auditor is identified, or because of the emergence of new joint working arrangements. The appointing person scheme has the flexibility to provide an audit alternative if required in these cases.
PSAA monitors the quality of audit services provided by audit firms through its contract monitoring arrangements.