Whether an auditor is appointed by PSAA or by local arrangements, the specification of a local audit is fixed. It is determined by the requirements of the:
- NAO’s Code of Audit Practice which sets the scope of the audit;
- the Code of Practice on Local Authority Accounting published by CIPFA/LASSAC which sets the format of the financial statements;
- HM Treasury in respect of the arrangements for Whole of Government Accounts; and
- FRC who regulate the work of auditor in the application of International Auditing Standards.