PSAA has a clear process for managing complaints, which sets out those areas that it covers. It does not cover matters of professional judgement. We have a Memorandum of Understanding with professional regulators (The Institute of Chartered Accountants England and Wales (ICAEW) as the Recognised Supervisory Body (RSB) and the Financial Reporting Council (FRC)), such that complaints are dealt with by the most appropriate body.
PSAA undertakes contract monitoring of the firms it appoints. Each year PSAA carries out an annual survey that is designed to obtain views from opted-in bodies on the delivery of their audit. This forms part of its engagement with the sector as the feedback received informs discussions with the firms, DLUHC, the FRC, the NAO, the LGA, CIPFA, ICAEW and other key stakeholders involved in local audit in England.