2. Communication with PSAA
Contract management and audit delivery matters
2.1 Firms must notify PSAA immediately of any change of circumstances that could affect their ability to comply with the requirements of the contract, the Code or these Terms.
2.2 Communication between Firms and PSAA is vital to support effective audit delivery for bodies. Firms must use the communication route, relevant to the subject matter:
- Routine contract delivery matters (as items covered by these Terms) via the agreed data sharing mechanism (Inflo / Huddle / SharePoint).
- Non-routine contract delivery matters via email to PSAA’s assigned Contract Manager and Assistant Contract Manager.
- Auditor appointments: auditorappointments@psaa.co.uk used to issue audit appointment notices to Firms.
- Fee variations: feevariations@psaa.co.uk used to communicate with Auditors and bodies about fee variations.
2.3 To escalate any matter or to raise a commercial or other sensitive matter, please contact julie.schofield@psaa.co.uk.
2.4 Each April, PSAA will issue the latest contract management activity timetable to provide a detailed schedule of the contract monitoring activities to be completed by PSAA and the Firms spanning the following 15 months. It will outline the key dates, responsibilities, and actions required to support the effective oversight and delivery of local audit contracts. If a substantial change to the schedule is required PSAA will issue an updated document, or if the change is to a single item, PSAA will communicate the change via email.
2.5 If a Firm is unable to meet a specific date set out in the contract management activity timetable, it must notify PSAA in advance and propose a revised date of submission, typically, this should be before (rather than after) the specific date.
2.6 If a Firm is unclear about any requirement under these Terms, it should communicate with PSAA using the routes specified under 2.2 or by raising their concerns in one of the quarterly contract management meetings between PSAA and the Firms.
Consultation between PSAA and Firms
2.7 PSAA publishes its consultation policy on its website.
2.8 PSAA will, as required by the contract, formally consult Firms before setting scales of fees and, informally consult before amending these Terms or publishing related information. Where possible, PSAA will consider peak work periods and mainstream holiday periods.
2.9 Where possible in formal consultations PSAA aims to provide a minimum period of 4 weeks.
2.10 When initiating any type of consultation, PSAA will make clear:
- The issues on which it is seeking Firms’ views.
- The level of response being sought.
- By when and to whom a response is required.
2.11 Following each formal consultation, PSAA will:
- Communicate the outcomes of each consultation.
- Respond to Firms who have identified an ‘issue of principle’ setting out how this issue of principle has been addressed, or otherwise, because of the consultation.
- (For major or significant consultations), detail the main issues raised in the consultation and how these have been considered.
2.12 Following an informal consultation, PSAA will provide a response to any points raised.