Audit Contract Monitoring Report
We produce an annual Audit Contract Monitoring Report under the Appointing Person arrangements. It covers three key areas including adherence to professional standards, contractual compliance and effective relationship management.
The report covers the work of local auditors appointed by PSAA for the 2023/24 audits with relevant supporting information, and is the first under the second appointing period contracts.
Our report for the 2023/24 audits was published in October 2025.
Client survey
We survey opted-in bodies to obtain feedback on their audit delivery experience as part of our contract monitoring arrangements. The survey recognises the importance of the auditor’s relationship with both Management and Those Charged With Governance.
For independence and transparency the LGA’s Research and Information Team deliver the survey, analysis and reporting of feedback.
The LGA produced three reports detailing the approach and results of the client survey for the 2023/24 audits:
- A full report capturing all survey responses and findings
- A summary highlighting the key findings from the survey
- A list of the questions for Sections 1 and 2 of the survey
We produced a summary capturing the main themes and results of the survey in response to the LGA findings, and to support our ongoing discussions with audit firms and local audit stakeholders.
Tailored client survey
We introduced a separate survey for bodies that did not receive an audit opinion by 31 March 2025 to provide them with the opportunity to share views on their audit experience.
Our summary of this survey’s findings is available to view.