What is the process for making auditor appointments for the appointing period?

PSAA has made appointments to all bodies that decided to opt in to the scheme for the five-year appointing period from 2018/19 to 2022/23. We have published our approach to auditor appointments 2017. If you have a specific enquiry about the scheme for this period, please contact us at [email protected].

We are currently developing our arrangements for the scheme for the five-year appointing period from 2023/24 to 2027/28. Information on this scheme can be found at appointing period 2023/24 to 2027/28. We will regularly update this area of the website as our work progresses. If you have a specific enquiry about the scheme for 2023/24 to 2027/28, please contact us at [email protected].

When we make auditor appointments we consider any formal joint working or shared service arrangements where these are relevant to the auditor’s responsibilities. Providing there are no independence considerations or other constraints, we will look to appointing the same firm as for another opted-in body where this is requested. Auditors must be independent of the bodies they audit, as required by the Ethical Standards issued by the Financial Reporting Council and in accordance with PSAA’s obligations under the Regulations.