An eligible body that did not accept the opt-in invitation for an appointing period may request to opt in during the appointing period only:
- for the audits 2023/24 to 2027/28, that is on or after 1 April 2023
PSAA must consider a request as the appointing person in accordance with the Regulations. It must agree to the request unless it has reasonable grounds for refusing it and notify the eligible body within four weeks of its decision with an explanation if the request is refused.
Where the request is accepted, the body will become an opted-in body for the remainder of the appointing period on the date the notice is received by PSAA.
PSAA may recover from the opted-in body its reasonable costs for making arrangements to appoint a local auditor in these circumstances.