Annual Audit Quality Monitoring report
We produce an Audit Quality Monitoring report under the Appointing Person arrangements.
Our report published in March 2025 covers the work of local auditors appointed by PSAA for audits from 2018/19 to 2022/23 and is the final report under the first appointing period contracts. It includes audits completed by 13 December 2024, the backstop date set for the completion of audits for the years up to 2022/23.
The report is shorter than in previous years as the impact of the audit backlog restricted the range of information we can report on, including the regulators’ suspension of routine inspections and our decision not to run an annual client survey.
Our report published in 2023 covered audits for 2021/22 and 2022/23, given the issues related to the local audit and reporting backlog. The report covers the work of local auditors appointed by PSAA for both financial years and provides relevant related information.
Annual client survey
We decided not to run an annual client survey on the 2022/23 audits due to the developments regarding proposals to tackle the local audit backlog in England.
The Minister of State for Housing, Communities and Local Government (MHCLG), laid a written ministerial statement in Parliament on 30 July 2024. This proposed setting a statutory backstop date of 13 December 2024 to clear the backlog of unaudited accounts up to and including the financial year 2022/23.
On 9 September 2024, the Government laid in Parliament two pieces of legislation which would give effect to these proposals: the Accounts and Audit (Amendment) Regulations 2024, which came into force on 30 September 2024.