Audit Quality Monitoring Report 2018/19

Public Sector Audit Appointments Limited (PSAA) is an independent company limited by guarantee incorporated by the Local Government Association in August 2014.

The Secretary of State specified PSAA as an appointing person for principal local government bodies from 2018/19, under the provisions of the Local Audit and Accountability Act 2014 and the Local Audit (Appointing Person) Regulations 2015.



This report summarises the results of the Quality Review Process (QRP) for 2018/19 engagements and related contractual monitoring. This is the first such report produced by PSAA under our appointing person responsibilities conveyed by the Local Audit (Appointing Person) Regulations 2015 (the Regulations).

PSAA has a duty under the Regulation 7(b) to design and implement appropriate systems to:

  • oversee issues of independence; and
  • monitor compliance against contractual obligations.

An overall summary of our approach is provided in on our website.

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