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Public Sector Audit Appointments

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)
    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 4: Additional work scale fees

       
      Separate maximum hourly rates for grades of staff have been set for calculating the cost of audit work which is additional to the scale fee set.

      Partner/Director Senior Mgr/Mgr Senior Auditor Other Staff
      2019/20 and earlier years £132 £73 £47 £36
      2022/21 £165 £91 £59 £45

       

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