No. Audited bodies are not required to publish Contract Award Notices for audit services provided under PSAA arrangements (covering current contracts up to 31 March 2030), as they do not award the contracts themselves.
PSAA procured and awarded the current contracts to audit firms under the Public Contracts Regulations 2015 (PCR 2015) through centrally managed arrangements. The Procurement Act 2023 does not apply as the contracts were procured under PCR 2015 and PSAA will use that suite of notices for any related updates.
PSAA is responsible for publishing all relevant notices relating to the audit contracts it procures. For the 2022 contracts (the second appointing period), PSAA has already fulfilled all obligations by publishing a:
- Contract Notice on 4 February 2022 via Find a Tender
- Contract Award Notice on 12 December 2022 confirming appointed suppliers
- contract extension notice up to 2030 on 5 November 2025.
No further notices are required in relation to these contracts.
When PSAA appoints auditors to individual bodies, it does so under existing contracts. These appointments do not constitute new contract awards and therefore do not trigger procurement obligations for audited bodies. The audit appointments are made under existing contractual and statutory arrangements.
Under Regulation 18 of the Local Audit (Appointing Person) Regulations 2015, opted-in bodies must pay PSAA the audit fee determined under Regulation 17. Where audit firms invoice audited bodies directly, they do so as agents of PSAA. These payments fulfil statutory obligations and do not create a contractual relationship between the audited body and the audit firm.
PSAA’s contracts for audit services are expected to pass to the Local Audit Office (LAO) in spring 2027, alongside the LAO acquiring the power to appoint auditors to relevant local government bodies. It will remain the case that audited bodies are not required to publish Contract Award Notices for audit services.
In summary, audited bodies do not need to publish procurement notices or take any further procurement action, as PSAA has met all relevant requirements.
For further information please contact procurement@psaa.co.uk.