Will an auditor be able to provide my authority with non-audit consultancy services?

The independence requirements for all auditors in the local public audit regime are the same, whether locally appointed, or part of the appointing person regime. These requirements are specified by the Financial Reporting Council in the Ethical Standard and applied to local public audit as determined by the NAO.

The services that an auditor can provide are the same, whatever the appointment method.

As the Appointing Person, PSAA performs the role otherwise required of an auditor panel to advise the authority on the maintenance of the independence of the auditor [Local Audit and Accountability Act 2014 section 10(1)].

PSAA will consider changing an auditor appointment during the five-year appointing period for independence reasons, for example if a conflict of interest involving the existing audit firm is identified.