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In this section

  • Managing audit quality
    • Annual audit quality reports from 2018/19
      • Annual reports
        • Audit Quality Monitoring Report 2018/19
    • Annual Client Surveys from 2018/19
    • Audit service quality monitoring arrangements
    • Quarterly audit quality monitoring reports from 2018/19
      • Quarterly Reports
    • Terms of Appointment
      • Terms of appointment and further guidance 1 July 2021
    • Statement of responsibilities of auditors and audited bodies
      • Statement of responsibilities of auditors and audited bodies: Principal Local Authorities and Police Bodies
Home > Managing audit quality > Terms of Appointment > Terms of appointment and further guidance 1 July 2021

Table of contents

  • 1. Introduction
  • 2. General principles
  • 3. Audit timetables and reporting the results of audit work
  • 4. Exercise of specific powers and duties of local government auditors
  • 5. Other matters
  • Appendix 1: Protocol for information requests
  • Appendix 2: Protocol for liaison between PSAA and firms of appointed auditors
  • Appendix 3: Determining variations to scale fee
    • Appendix 4: Additional work scale fees
    • Appendix 5: Indemnity against court costs and liabilities resulting from challenge work
    • Appendix 6: Process for working with PSAA when considering the use of Statutory Powers – aide memoire
    • Appendix 7: Expectations on handover of audits
    • Appendix 8: Complaints procedure
    • Appendix 9: PSAA audit quality monitoring arrangements
    Download PDF version (1.02 MB)

    Terms of appointment and further guidance 1 July 2021

    Appendix 3: Determining variations to scale fee


    Determining variations to scale fee flow chart

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