The local audit framework, the respective roles of the different players, e.g. the FRC, the NAO, ICAEW, CIPFA, DLUHC and PSAA, and the nature of public audit means that any contract for the delivery of a code-compliant local audit will be different to a normal services contract. PSAA (or local bodies) cannot specify the audit work or its depth, and by necessity local auditors are independent once appointed.