Contract monitoring

PSAA has published its Contract Monitoring Data Pack: Quarter 2 for 2025/26. We produce quarterly reports on our contracted firms, building up information as the year progresses. The data pack covers audit opinions, approved fee variations and electors’ objections up to 30 September 2025. 25 audit opinions are outstanding for audits up to 2023/24, which […]

We have published the findings of our client survey for the 2023/24 audits. PSAA surveys opted-in bodies as part of our contract monitoring arrangements to seek views from Directors of Finance and Audit Committee Chairs on their audit delivery experience. The survey findings indicate an overall improvement in audit service delivery meeting expectations compared to […]

We have published our Audit Contract Monitoring Report (ACMR) for the 2023/24 audits. The ACMR outlines PSAA’s approach to monitoring the delivery of audit services across three key areas: adherence to professional standards, contractual compliance and effective relationship management. The report summarises the results of our monitoring activities and reflects the implementation of statutory backstop […]

We have published our updated Terms of Appointment (ToA) for audits from 2023/24 and all DPS procurements. The ToA is issued alongside the audit contracts to provide guidance to audit firms on the procedures and requirements for performing the audit services. The changes include minor amendments to align with the 2024 Code of Audit Practice […]

PSAA has published its Contract Monitoring Data Pack: Quarter 1 for 2025/26. We produce quarterly reports on our contracted firms, building up information as the year progresses. The data pack covers audit opinions, approved fee variations and electors’ objections up to 30 June 2025. 33 audit opinions are outstanding for audits up to 2023/24, which […]