Introduction
Public Sector Audit Appointments (PSAA) surveys opted-in bodies as part of our contract monitoring arrangements to seek views from Directors of Finance and Audit Committee Chairs (or equivalent) on their audit delivery experience, and to identify areas for improvement. Last year we introduced a tailored survey for opted-in bodies who did not receive an audit opinion by 31 March, to ensure they had the opportunity to share their views.
The Local Government Association (LGA) conducted this year’s tailored survey using an online form. They sent the survey link to Directors of Finance and Audit Committee Chairs at 21 opted-in bodies. Twelve bodies responded (57%), and the response rate for Directors of Finance was 48% (10/21) and 15% (3/20) for Audit Committee Chairs.
The overall response rate for 2024/25 (57%) is lower than in 2023/24 (64%). However, the response rate for Directors of Finance increased from 31% last year and for Audit Committee Chairs fell significantly from 38%. This decrease may reflect the timing of the final tranche of survey invitations, which were issued during the May local elections.
We received responses from bodies covering the following five appointed auditors Bishop Fleming, Ernst & Young, Forvis Mazars, Grant Thornton and KPMG. Azets had no 2024/25 audits outstanding as of 31 March 2026.
Please note: in parts of this report we refer to a Director of Finance as a ‘DoF’ and Audit Committee Chair as an ‘ACC’.