Introduction
PSAA surveys opted-in bodies as part of our contract monitoring arrangements to seek views from Directors of Finance and Audit Committee Chairs on their audit delivery experience, and to identify areas for improvement. We introduced a tailored (shorter) survey for opted-in bodies who did not receive an audit opinion by the 31 March 2025, to ensure they had the opportunity to share their views.
The survey was conducted using an online form and a survey link was sent to Directors of Finance and Audit Committee Chairs or equivalent at 39 opted-in bodies. 25 of the 39 bodies (64%) responded. The overall response rate from Directors of Finance was 31% (12/39) and for Audit Committee Chairs was 38% (13/34).
We received responses from bodies covering the following four appointed auditors Azets (AZ), Ernst & Young (EY), Grant Thornton (GT) and KPMG. We received no responses from bodies where Bishop Fleming (BF) and Forvis Mazars (FM) were their auditor. FM had no 2023/24 audits outstanding as of 31 March 2025.
Please note: in parts of this report we refer to a Director of Finance as a ‘DoF’ and Audit Committee Chair as an ‘ACC’.