Statement of responsibilities of auditors and audited bodies from 2018/19

The responsibilities of auditors are derived from statute, principally the Local Audit and Accountability Act 2014 and from the NAO Code of Audit Practice. The responsibilities of audited bodies are derived principally from Local Audit and Accountability Act 2014 and from the Accounts and Audit Regulations 2015.

Nothing in the Statement is intended to limit or extend those responsibilities. In particular, audited bodies should note that, because auditors must not prejudice their independence, the role of the appointed auditor does not include providing financial or legal advice or consultancy services to the audited body.

PSAA issues the Statement of responsibilities (the Statement) to serve as the formal terms of engagement between auditors appointed by PSAA and audited bodies. It summarises where the different responsibilities of auditors and of the audited body begin and end, and what is to be expected of the audited body in certain areas.

Auditors may wish to refer to, and/or incorporate, the Statement in audit planning documents, annual audit letters, reports and other audit outputs.

The Statement, applies to audits of opted-in local government and police bodies, that is where PSAA has appointed the auditor under the Local Audit (Appointing Person) Regulations 2015.